European Union: Entry into force with a grace period of Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)
Description
Entry into force with a grace period of Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)
On 13 November 2023, the Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8) entered into force with a grace period. Under the Directive, the Member States are required to adopt laws and regu…
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
2023-05-16
under deliberation
2023-10-17
adopted
2023-11-13
in grace period