Autor: Pia Spanblöchl

Das EU-Meldepflichtgesetz zur Umsetzung der DAC 6

SWI 2019, 269

The Fifth Amendment of the Directive for Administrative Cooperation (DAC 6) has to be transposed into national law by the end of this year. The draft of the European Reporting Obligation Act is the Austrian way of implementing DAC 6. In the following, Michael Reither and Pia Spanblöchl provide a short overview of this draft version.