Article 2
Scope
1. This Directive shall apply to all taxes of any kind levied by, or on behalf of, a Member State or the Member State’s territorial or administrative subdivisions, including the local authorities.
2. Notwithstanding paragraph 1, this Directive shall not apply to value added tax and customs duties, or to excise duties covered by other Union legislation on administrative cooperation between Member States. This Directive shall also not apply to compulsory social security contributions payable to the Member State or a subdivision of the Member State or to social security institutions established under public law.
3. In no case shall the taxes referred to in paragraph 1 be construed as including:
(a)
fees, such as for certificates and other documents issued by public authorities; or
(b)
dues of a contractual nature, such as consideration for public utilities.
4. This Directive shall apply to the taxes referred to in paragraph 1 levied within the territory to which the Treaties apply by virtue of Article 52 of the Treaty on the European Union.
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
of Directive 2014/107/EU); will only become mandatory when the changes to Annex I come into force (1 January 2026 according to Article 2 No. 1); and o the first reportable period to which the new information is required to be reported is 2026 (reporting in ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.