Article in Verslo žinios’ expert opinion section on DAC6 Directive by Simona Šimoliūnė, «Lewben» Senior Associate.

One of the challenges for intermediaries is that the directive will apply retroactively. There is no delay: the available information and the potential notification obligation must be assessed now (for agreements concluded between 25 June 2018 and 30 June 2020), the notification deadline is 28 February 2021.

More in Lithuanian in Verslo žinios.