Council of the European Union 24 June 2020, 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

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European Union · · · Cited by 134 · 24-06-2020

26.6.2020

Official Journal of the European Union

L 204/46

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

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning

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