The French government on October 21, adopted Ministerial Order #2019-1068 (‘the Order’) transposing into French law the EU Council Directive 2018/822/EU on cross-border tax arrangements (‘DAC6’ or ‘EU MDR’). DAC6 has been in force since June 25, 2018.
The Order was published in the French Legal Gazette on October 22, 2019.
The Order’s provisions take effect July 1, 2020, with specific transitional measures applicable to arrangements implemented between June 25, 2018 and June 30, 2020.
