The Council of the European Union formally adopted, on Wednesday 24 June, the amendment to the 2011 Directive on administrative cooperation which defers certain time limits for the filing and exchange of information in the field of taxation due to the Covid-19 pandemic (see EUROPE B12483A7).
Member States have chosen to defer the time limits proposed by the Commission by 3 months each time, i.e. 6 months later than the time limits under the 2011 Directive (see EUROPE B12496A13).
They...