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European Union: Issued Council position on Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)

Policy overview

Description

Issued Council position on Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)

On 16 May 2023, the Council of the European Union agreed on its position regarding the Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8). The primary focus of the amendment lies in enhancing the re…

Scope

Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Implementation Level
supranational
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2022-12-08
under deliberation

On 8 December 2022, the European Commission issued a Proposal for a Directive amending the existing…

2023-05-16
under deliberation

On 16 May 2023, the Council of the European Union agreed on its position regarding the Directive Am…

2023-10-17
adopted

On 17 October 2023, the Council of the European Union adopted the Directive Amending Directive 2011…

2023-11-13
in grace period

On 13 November 2023, the Council Directive Amending Directive 2011/16/EU on Administrative Cooperat…

2026-01-01
in force

On 1 January 2026, the Council Directive Amending Directive 2011/16/EU on Administrative Cooperatio…