The French Parliament reportedly approved amendments on 19 July 2020 to provide for the deferral of reporting on cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. This includes:
- The reporting of historic arrangements between 25 June 2018 and 30 June 2020 is deferred until 28 February 2021;
- The beginning of the standard 30-day reporting is deferred to 1 January 2021, including with respect to arrangements that become reportable between 1 July and…