Article in Verslo žinios’ on DAC6 Directive with comments by Simona Šimoliūnė, “Lewben” Senior Associate.
One of the challenges for intermediaries was that the directive was applied retroactively. There was an obligation to assess available information and the potential notification for agreements concluded between 25 June 2018 and 30 June 2020. The notification deadline was 28 February 2021.
More in Lithuanian in Verslo žinios.