Čičin-Šain, Nevia
DAC 7 an entire new framework for joint audits in the EU : how do the taxpayers fare? / Nevia Čičin-Šain & Joachim Englisch .-- , 2022
Resumen.
Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the various European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights.
ADMINISTRACION TRIBUTARIA
COLABORACION TRIBUTARIA
COOPERACIÓN ADMINISTRATIVA
DECLARACIONES TRIBUTARIAS
INSPECCION TRIBUTARIA
DAC 7
UNION EUROPEA
Englisch, Joachim
Intertax 0165-2826v. 50, issue 1, January 2022, p. 7-27
DAC 7 an entire new framework for joint audits in the EU : how do the taxpayers fare? / Nevia Čičin-Šain & Joachim Englisch .-- , 2022
Resumen.
Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the various European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights.
ADMINISTRACION TRIBUTARIA
COLABORACION TRIBUTARIA
COOPERACIÓN ADMINISTRATIVA
DECLARACIONES TRIBUTARIAS
INSPECCION TRIBUTARIA
DAC 7
UNION EUROPEA
Englisch, Joachim
Intertax 0165-2826v. 50, issue 1, January 2022, p. 7-27