Germany · Question · Schriftliche Frage
19/13638
Implementation of EU Directive 2018/822 introducing the reporting requirement for cross-border tax arrangements
Introduced
27 September 2019
Last action
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Status
Beantwortet
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Discovery layer
Source updated
26 July 2022
Summary
Original text of the question(s):<br /> <br /> Will the Federal Government implement Council Directive (EU) 2018/822, adopted on June 25, 2018, introducing the reporting requirement for cross-border tax arrangements into national law by December 31, 2019, and what would be the potential EU legal and practical consequences, especially with regard to the retroactive recording of tax arrangements from June 25 2018, a failure to implement it on time?
Machine translation from German. The official text remains authoritative.
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