Implementing provisions of the legislative decree n. 100 of 30 July 2020 implementing Council Directive (EU) 2018/822 of 25 May 2018, amending Directive 2011/16 / EU regarding the mandatory automatic exchange of information in the tax sector relating to cross-border mechanisms subject to notification obligation and the decree of the Minister of Economy of Finance of 17 November 2020. Methods and terms for communicating information
Source: gov.it
