On 19 March 2020, the Government published Decree No. 2020-270 dated 17 March 2020 in the Official Gazette to fix the content requirements contained in the declaration of a cross-border device mentioned in article 1649 AD of the general tax code for implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (DAC6). The decree will enter into force as from 1 July 2020. The Decree includes the following points:
- Information related to hallmarks according to which the cross-border arrangement must be declared.
- Summary of the content of the reportable cross-border arrangement.
- The date on which the first stage of implementation has been completed or will be completed.
- Detailed information on the national provisions on which the reportable cross-border arrangement is based.
