Further to our previous newsfeed on this matter, the proposal of the European Commission was approved by the EU Parliament on 19 June 2020 and on 24 June 2020 the EU Council adopted the amending Directive. The Directive gives Member States the option to defer the application of what is known as DAC6 by six months.
Depending on the course of the COVID-19 pandemic, the Directive also provides the possibility, under strict conditions, for the Council to extend the deferral period once, for a maximum period of three months.
