# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Article 27b: Extension of the period of deferral

Extent: E+W+S+N.I.

1. The Council, acting unanimously on a proposal from the Commission, may take an implementing decision to extend the period of deferral of the time limits set out in Article 27a by three months, provided that severe risks to public health, hindrances and economic disturbance caused by the COVID-19 pandemic continue to exist and Member States apply lockdown measures.
2. The proposal for a Council implementing decision shall be submitted to the Council at least one month before the expiry of the relevant deadline.

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Source: https://www.legislation.gov.uk/eudr/2011/16/article/27b (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/article-27b
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.