Malta Malta Publishes New FAQs on Mandatory Automatic Exchange of Information in Relation to Cross-Border Arrangements 10 May 2022
European Union ECJ: AG opines DAC 6 reporting obligation could violate right to fair trial and privacy 22 April 2022
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 20 April 2022
BelgiumEuropean Union EU Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights 11 April 2022
Italy Transposition of DAC6 Directive – cross-border mechanisms subject reporting obligation 31 December 2021
Cyprus Extension non-application of administrative fines for DAC6 submissions until 31 January 2022 25 November 2021
Cyprus Period of waiver of penalties for late submission of DAC 6 filings further extended 23 September 2021
Cyprus Further extension of non-application of administrative fines for DAC6 submissions to 30 November 2021 22 September 2021
European UnionFrance ECJ C-398/21 (Conseil National des Barreaux and Others) – Questions – Referral on Reportable Cross-Border Arrangements (DAC6) 21 September 2021
France French Supreme Administrative Court Refers Challenge to DAC6 to the Court of Justice of the European Union 30 June 2021
Cyprus Cyprus announces extension of the non-application of administrative fines for DAC6 submissions until 30 September 2021 and an update to the Cypriot XML schema 05 June 2021