According to the EU Council Directive 2018/822 (DAC6), Member States should have adopted and published, by 31 December 2019 at the latest, the laws, regulations and administrative provisions necessary to comply with the Directive. This is the reason why December was a month full of DAC6 developments, details of which can be found on the next page.
Nevertheless, the DAC6 landscape is still developing, as we gradually move towards the date of the Directive’s official application on 1 July 2020. In the meantime, special attention should also be paid to Poland, where the full rules exceptionally apply from 1 January 2019.
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