Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market has been published in the Official Journal.

Member States shall, by 31 December 2018, adopt and publish the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2019. This Directive shall enter into force on 8 August 2016.

OJ L 193

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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