European Union: Implemented Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)
Description
Implemented Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8)
On 1 January 2026, the Council Directive Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC8) was implemented. Under the Directive, the Member States were required to adopt laws and regulations implementing the…
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