Subject matter

In accordance with Article 97(1) of Regulation (EU) 2023/1114, these joint Guidelines establish:

• a. the content and form of the explanation and legal opinion referred to in Article 8(4) and Article 17(1), point (b)(ii), and Article 18(2), point (e), respectively, of that Regulation;
• b. a common approach for the regulatory classification of crypto-assets under that Regulation.