DAC 6 – Guideline on the waiver of reporting obligation
9 March 2023
Further to the decision of the CJEU in case C-694/20 (See MIT News 9 December 2022) the Commissioner for Revenue has issued a guideline on the consequences of the judgement – view here.
In addition V1.2 of the DAC6 guidelines has been issued with updates to Section 6.5 and Annex 1. View version 1.2 here.