DAC 6 – Guideline in Relation to the Consequences of the Judgement of the CJEU

The Commissioner for Tax and Customs notifies that a guideline in relation to the consequences of the judgement of the Court of Justice of the European Union in Case C-694/20 is available here. In addition V1.2 of the guidelines has been issued with updates to Section 6.5 and Annex 1 and are available here.