CHAPTER VII

GENERAL AND FINAL PROVISIONS

Extension of the period of deferral
Article 27b
1
The Council, acting unanimously on a proposal from the Commission, may take an implementing decision to extend the period of deferral of the time limits set out in Article 27a by three months, provided that severe risks to public health, hindrances and economic disturbance caused by the COVID-19 pandemic continue to exist and Member States apply lockdown measures.
2
The proposal for a Council implementing decision shall be submitted to the Council at least one month before the expiry of the relevant deadline.
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.