https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104621

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
This got fixed for OpenMP 6 via OpenMP spec pull request #3383, adding:

* A declarative directive must be specified in the specification part after all
'USE', 'IMPORT' and 'IMPLICIT' statements.

* If a declarative directive applies to a function declaration or definition
  and it is specified with one or more C++ attribute specifiers, the
  specified attributes must be applied to the function as permitted by the
  base language.

Plus revising the wording for 'declare variant' for Fortran (semantic +
restrictions). See TR12/OpenMP 6.

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