On 24 June, the Council has amended Directive 2011/16/EU, deferring certain deadlines for filing and exchanging information under the Directive on Administrative Cooperation (DAC). Member States will now have three additional months to exchange information on the financial accounts of beneficiaries who are tax residents in another Member State. Similarly, Member States will have six additional months to exchange information on certain cross-border tax planning arrangements.
- Fecha de publicación
- 26 junio 2020
- Dirección General de Fiscalidad y Unión Aduanera