As noted in its July 2026 infringements package, published 7 July 2026, the European Commission has sent reasoned opinions to Belgium, Bulgaria, and Cyprus for failing to fully transpose Directive (EU) 2025/872 (DAC9), which concerns the filing and exchange of top-up tax information returns (GloBE Information Returns).
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Commission calls on Belgium, Bulgaria and Cyprus to finalise the implementation of the information exchange rules on administrative cooperation in the field of taxation…