DAC 7 an entire new framework for joint audits in the EU : how do the taxpayers fare? Nevia Čičin-Šain & Joachim Englisch
By: Čičin-Šain, Nevia
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Contributor(s): Englisch, Joachim.
Material type: 
ArticlePublisher: 2022Subject(s): ADMINISTRACION TRIBUTARIA | COLABORACION TRIBUTARIA | COOPERACIÓN ADMINISTRATIVA | DECLARACIONES TRIBUTARIAS | INSPECCION TRIBUTARIA | DAC 7 | UNION EUROPEA
In:
Intertax v. 50, issue 1, January 2022, p. 7-27Summary: 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.
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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.
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