Council Directive (EU) 2020/876 of 24 June 2020 amending Directive 2011/16/EU to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic
Basic information
Dates Date of document:
  • June 24, 2020
Date of publication:
  • June 26, 2020
Date of effect:
  • June 27, 2020
    • Entry into force - Date pub. +1 See Art 2
Modified 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
  • Infectious disease
  • Tax evasion
  • Exchange of information
  • Fraud
  • Tax avoidance
  • Prevention of tax evasion and avoidance
  • Cross-border cooperation
  • Administrative cooperation
  • European tax cooperation
  • Epidemic
  • Taxation