Council Directive (EU) 2018/822 of 25 May 2018 (commonly known as DAC 6), which requires intermediaries and, in some cases, taxpayers themselves, to report to the tax authorities cross-border tax planning schemes of a potentially aggressive, was transposed in France by an ordinance adopted in the Council of Ministers on 21 October 2019 (and published on 22 October in the Official Journal of the French Republic under No. 2019-1068).
The scope and the declarative system used by France appear largely in line with the provisions of the Directive. The order nevertheless provides details on some concepts not defined by the European Union.
Source PWC
