DAC6 extension: EC approval

The European Commission decided to allow EU member states to defer the deadline of filing information on potentially aggressive arrangements (DAC6) by up to 6 months. Please note that European member states may or may not follow the postponement. It is not yet clear whether The Netherlands will allow deferral.

The EU member states also reached a preliminary agreement on postponing the application of the VAT e-commerce regime. The Council should still approve the new application date as of 1 July 2021.