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Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (DAC6)RecitalsArticle 1Article 2Article 3Article 4AnnexDone at
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AI Summary of Recitals

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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 5 June 2018 - onwards

Recitals

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 and 115 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Parliament [Opinion of 1 March 2018 (not yet published in the Official Journal).],

Having regard to the opinion of the European Economic and Social Committee [Opinion of 18 January 2018 (not yet published in the Official Journal).],

Acting in accordance with a special legislative procedure,

Whereas:

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