THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof, Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Parliament [Opinion of 19 June 2020 (not yet published in the Official Journal).],
Having regard to the opinion of the European Economic and Social Committee [Opinion of 14 June 2020 (not yet published in the Official Journal).],
Acting in accordance with a special legislative procedure,
Whereas:
(1) The severe risks to public health and other hindrances caused by the COVID-19 pandemic, as well as lockdown measures imposed by Member States to help contain the pandemic, have had a significant disruptive effect on the capacity of businesses and Member States’ tax authorities to carry out some of their obligations pursuant to Council Directive 2011/16/EU [Co
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