We note that the proposal for a Council Directive amending Directive 2011/16 / EU (DAC 6) has been adopted and is currently in force. As we have already mentioned, thanks to this proposal, the EU Member States were to be able to postpone the deadlines for fulfilling the obligations arising from DAC 6 - reporting on cross-border measures.

We have already written in Article DAC 6 - Notification of cross-border measures on the notification obligation to which cross-border measures are subject and the deadlines for submitting the first notifications.

Following an approved proposal amending the original directive DAC 6, Member States were given the opportunity to postpone notification deadlines by up to six calendar months through local legislation.

The positive news is that the Slovak Republic has decided to use the maximum possible delay. The new deadlines for notifying cross-border measures are:

• The 30-day period for notified measures will only apply from 1 January 2021 instead of 1 July 2020

• A measure implemented from 25 June 2018 to 30 June 2020 must be notified by 28 February 2021.

• A measure implemented from 1 July 2020 to 31 December 2020 must be notified by 31 January 2021 at the latest

• 30 April 2021 is the date on which the intermediary submits a report with measures intended for the market.

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