Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements
Basic information
Dates Date of document:
  • May 25, 2018
Date of publication:
  • June 5, 2018
Date of effect:
  • June 25, 2018
    • Entry into force - Date pub. +20 See Art 3
Date of transposition:
  • December 31, 2019
    • Adoption See Art 2.1
  • July 1, 2020
    • Application See Art 2.1
Modified by
Corrected by:
Modifies
Modifies:
Affected by case
Legal basis
  • Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS CHAPTER 2 - TAX PROVISIONS Article 113 (ex Article 93 TEC)
  • Consolidated version of the Treaty on the Functioning of the European Union PART THREE - UNION POLICIES AND INTERNAL ACTIONS TITLE VII - COMMON RULES ON COMPETITION, TAXATION AND APPROXIMATION OF LAWS CHAPTER 3 - APPROXIMATION OF LAWS Article 115 (ex Article 94 TEC)
EuroVoc Vocabulary
  • Prevention of tax evasion and avoidance
  • Taxation
  • Approximation of laws
  • Cross-border cooperation
  • European tax cooperation
  • Exchange of information
  • Administrative formalities
  • Fraud
  • Administrative cooperation
  • Single market
  • Tax evasion
  • Tax avoidance