Projet

Consultation 2015/57: Approbation d'un protocole d'amendement de l'accord sur la fiscalité de l'épargne entre la Suisse et l'UE · 102 pages

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(iv) the opening of the Financial Account does not require the provision of new,

additional or amended customer information by the Account Holder other than for the purposes of this Agreement.

Before the entry into force of the Amending Protocol signed on ...∗, Member States shall communicate to Switzerland and Switzerland shall communicate to the European

Commission whether they have exercised the option provided for in this point. The European Commission may coordinate the transmission of the communication from Member States to Switzerland and the European Commission shall transmit the communication from

Switzerland to all Member States. All further changes to the exercise of that option by a Member State or Switzerland shall be communicated in the same manner.

10. The term "New Account" means a Financial Account maintained by a Reporting Financial Institution opened on or after the entry into force of the Amending Protocol signed on …*, unless it is treated as a Preexisting Account under the extended definition of

Preexisting Account in subparagraph C(9).

11. The term "Preexisting Individual Account" means a Preexisting Account held by one or more individuals.

12. The term "New Individual Account" means a New Account held by one or more individuals.

∗OJ: please insert the date of signature of this Amending Protocol.

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