Executive summary
Several European Union (EU) Member States have announced that they will provide in their domestic legislation a deferral of the filing deadlines of the EU Directive 2011/16 (DAC6) due to the COVID-19 pandemic. These announcements follow a political agreement reached by the ambassadors of the Member States at the COREPER II meeting on 3 June 2020.
Under the amended proposal, Member States would be allowed to grant a six-month extension to the existing deadlines…