Council Directive (EU) 2018/822

Additional requirements for transparency regarding cross border arrangements  

Tax News, September 2019

EU Council has adopted Directive 20188/822 („Directive“) amending Directive 2011/16/EU with regards to mandatory automatic exchange of information in field of taxation in relation to reportable cross-border arrangements. The following segments provide key informationi:

Taxpayers (including their advisors, i.e. intermediaries) will be obliged to publicly disclose information on potentially aggressive cross border arrangements.

Directive defines generic and specific „hallmarks“ of the arrangement, which present a strong indication of tax avoidance or abuse. The provisions apply to both related and unrelated party transactions, but further in detail separately define potentially agressive related party cross border arrangements. Tax authorities will automatically exchange information.

Penalties will be determined for not filing information, partially or inaccurate publishing information on potentially aggressive tax cross border arrangements.

Taxpayer or intermediator will be obliged to file information on cross border arrangements within 30 days beginning:

  • On the day after the reportable cross-border arrangement is made available for implementation;
  • On the day after the reportable cross-border arrangement is ready for implementation;
  • when the first step in the implementation of the reportable crossborder arrangement has been made; whichever occurs first.
Important dates:

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