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Taxation and Customs Union
Artículo26 junio 2020Dirección General de Fiscalidad y Unión Aduanera

Council defers deadlines under Directive on Administrative Cooperation

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.

Find more information about VAT e-commerce and about administrative cooperation.

Commission proposes postponement of taxation rules due to Coronavirus crisis

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Fecha de publicación
26 junio 2020
Autor
Dirección General de Fiscalidad y Unión Aduanera