Corrigendum to Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 2023/2226, 24.10.2023)
Date: 2025-11-26
Institutions: Council of the European Union
Subjects: European tax cooperation, administrative cooperation, exchange of information, fraud, provision of services, tax avoidance, tax evasion, virtual currency




L_202590947EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/90947


26.11.2025






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/EU











for:




                           ‘…






30.


“distributed ledger address” means distributed ledger address referred to in Regulation (EU) 2023/1114 of the European Parliament and of the Council (*1);




…











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 Council (*2);




…










2.


Page 12, Article 1, point (6), concerning Article 8ad(3), point (c)(ix), of Directive 2011/16/EU











for:









‘(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/EU











for:




                           ‘…






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 Council (*3).




…










4.


Page 27, Annex III, concerning Annex VI, Section II, subparagraph B(3), point (i), of Directive 2011/16/EU











for:









‘(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.’.










(*1)  Regulation (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).’
         

(*2)  Regulation (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).’
         

(*3)  Regulation (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).’
         


ELI: http://data.europa.eu/eli/dir/2023/2226/corrigendum/2025-11-26/oj
ISSN 1977-0677 (electronic edition)