http://www.legislation.gov.uk/eudr/2011/16/article/31Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EECCouncil Directive 2011/16/EUCouncil Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011L0016-20200701texttext/xmlen2020-07-01CHAPTER VIIGENERAL AND FINAL PROVISIONSArticle 31AddresseesThis Directive is addressed to the Member States.