Italy Italian Tax Authority issues Ministerial Circular on Mandatory Disclosure Rules (DAC6) 1 month ago
Italy Italy Issues Circular Providing Further Clarification on Specific Issues for DAC6 Reporting 3 months ago
Malta Malta Publishes New FAQs on Mandatory Automatic Exchange of Information in Relation to Cross-Border Arrangements 3 months ago
European Union ECJ: AG opines DAC 6 reporting obligation could violate right to fair trial and privacy 4 months ago
European Union ECJ (non-VAT) C-694/20 (Orde van Vlaamse Balies and Others) – AG Opinion – Transfer of DAC6 reporting obligation due to professional secrecy is compatible with Charter of Fundamental Rights of European Union 4 months ago
BelgiumEuropean Union EU Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights 4 months ago
Italy Transposition of DAC6 Directive – cross-border mechanisms subject reporting obligation 7 months ago
Cyprus Extension non-application of administrative fines for DAC6 submissions until 31 January 2022 9 months ago
Cyprus Period of waiver of penalties for late submission of DAC 6 filings further extended 11 months ago
Cyprus Further extension of non-application of administrative fines for DAC6 submissions to 30 November 2021 11 months ago
European UnionFrance ECJ C-398/21 (Conseil National des Barreaux and Others) – Questions – Referral on Reportable Cross-Border Arrangements (DAC6) 11 months ago