CHAPTER VII

GENERAL AND FINAL PROVISIONS

Optional deferral of time limits because of the COVID-19 pandemic
Article 27a
1
Notwithstanding the time limits for filing information on reportable cross-border arrangements as specified in Article 8ab(12), Member States may take the measures necessary to allow intermediaries and relevant taxpayers to file, by
28 February 2021
, information on reportable cross-border arrangements the first step of which was implemented between
25 June 2018
and
30 June 2020
.
2
Where Member States take measures as referred to in paragraph 1, they shall also take the measures necessary to allow:
a
notwithstanding Article 8ab(18), the first information to be communicated by
30 April 2021
;
b
the period of 30 days for filing information referred to in Article 8ab(1) and (7) to begin by
1 January 2021
where:
1. a reportable cross-border arrangement is made available for implementation or is ready for implementation, or where the first step in its implementation has been made between
1 July 2020
and
31 December 2020
; or
2. intermediaries within the meaning of the second paragraph of point 21 of Article 3 provide, directly or by means of other persons, aid, assistance or advice between
1 July 2020
and
31 December 2020
;
c
in the case of marketable arrangements, the first periodic report in accordance with Article 8ab(2) to be made by the intermediary by
30 April 2021
.
3
Notwithstanding the time limit laid down in point (b) of Article 8(6), Member States may take the measures necessary to allow the communication of information referred to in Article 8(3a) that relates to the calendar year 2019 or another appropriate reporting period to take place within 12 months following the end of the calendar year 2019 or the other appropriate reporting period.
Inserted by Council Directive (EU) 2020/876 of 24 June 2020 amending Directive 2011/16/EU to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic.