The Czech Financial Administration has announced that due to delays in transposing the DAC6 cross-border arrangement reporting requirements and the impacts of COVID-19, it is expected that the reporting requirements will not apply from 1 July 2020 as originally intended. The announcement also notes the optional 6-month extension at the EU level, which has since been approved.
In this regard, draft amendments are being prepared and discussed in an accelerated approval process for the impleme…