Romania transposed in national legislation the Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross border arrangements – “DAC 6” for short.
To this end, the Romanian Government approved the Ordinance amending the Fiscal Procedure Code Law no. 207/2015, published in the Official Gazette of Romania, Part I, no. 68/31.01.2020 (the Ordinance).
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