Wouters, Pieter-Jan
EU disclosure regime on cross-border tax planning arrangements pending decision Court of Justice of the European Union (ECJ) on legal professional privilege and constitutionality of the Directive on Administrative Cooperation (DAC6) electrónico / Pieter-Jan Wouters
Resumen.
On 21 September 2022, the ECJ was asked to determine whether the European disclosure regime for cross-border tax planning arrangements violates the principles of equality, non-discrimination and legal certainty, as well as the right to a private life. Will this eventually result in redesigning the EU DAC6 framework?
DAC 6
INTERCAMBIO DE INFORMACION TRIBUTARIA
OPERACIONES TRANSFRONTERIZAS
INCONSTITUCIONALIDAD
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
Bulletin for International Taxation 0007-4624 v. 76, n. 12, 2022, p. 589-597
EU disclosure regime on cross-border tax planning arrangements pending decision Court of Justice of the European Union (ECJ) on legal professional privilege and constitutionality of the Directive on Administrative Cooperation (DAC6) electrónico / Pieter-Jan Wouters
Resumen.
On 21 September 2022, the ECJ was asked to determine whether the European disclosure regime for cross-border tax planning arrangements violates the principles of equality, non-discrimination and legal certainty, as well as the right to a private life. Will this eventually result in redesigning the EU DAC6 framework?
DAC 6
INTERCAMBIO DE INFORMACION TRIBUTARIA
OPERACIONES TRANSFRONTERIZAS
INCONSTITUCIONALIDAD
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
Bulletin for International Taxation 0007-4624 v. 76, n. 12, 2022, p. 589-597