Oprava směrnice Rady (EU) 2023/2226 ze dne 17. října 2023, kterou se mění směrnice 2011/16/EU o správní spolupráci v oblasti daní (Úř. věst. L, 2023/2226, 24.10.2023)

Corrigendum to Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (Official Journal of the European Union L, 2023/2226, 24 October 2023)

1. Page 9, Article 1, point (1)(c), concerning Article 3, points (28) to (31), of Directive 2011/16/EUfor: … 30. distributed ledger address means distributed ledger address referred to in Regulation (EU) 2023/1114 of the European Parliament and of the CouncilRegulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40 ). ;… read: … 30. distributed ledger address means distributed ledger address as defined in Article 3, point (18), of Regulation (EU) 2023/1113 of the European Parliament and of the CouncilRegulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (OJ L 150, 9.6.2023, p. 1 ). ;…

2. Page 12, Article 1, point (6), concerning Article 8ad(3), point (c)(ix), of Directive 2011/16/EUfor: (ix) the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses referred to in Regulation (EU) 2023/1114 not known to be associated with a virtual asset service provider or financial institution.read: (ix) the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses, as defined in Article 3, point (18), of Regulation (EU) 2023/1113, not known to be associated with a virtual asset service provider or financial institution.

3. Page 21, Annex I, point (4)(b), concerning Annex I, Section VIII, paragraph A, subparagraphs (9) to (14), of Directive 2011/16/EUfor: … 12. The term Crypto-Asset means crypto-asset as defined in Article 3(1), point (5), of Regulation (EU) 2023/1114.… read: … 12. The term Crypto-Asset means crypto-asset as defined in Article 3(1), point (5), of Regulation (EU) 2023/1114 of the European Parliament and of the CouncilRegulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p. 40 ). .…

4. Page 27, Annex III, concerning Annex VI, Section II, subparagraph B(3), point (i), of Directive 2011/16/EUfor: (i) the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses referred to in Regulation (EU) 2023/1114 not known to be associated with a virtual asset service provider or financial institution.read: (i) the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses, as defined in Article 3, point (18), of Regulation (EU) 2023/1113, not known to be associated with a virtual asset service provider or financial institution..