A critical approach on the Greek implementation of the DAC6 Petros Pantazopoulos & Katerina Kalampaliki
By: Pantazopoulos, Petros
.
Contributor(s): Kalampalki, Katerina.
Material type: 
ArticleSubject(s): DAC 6 | APLICACION | GRECIA
In:
Intertax v. 50, n. 6-7, June-July 2022, p. 543-555Summary: The article provides a critical description of the main points of the Mandatory Disclosure Rules in Greece following the implementation of the DAC6, specifically, what must be reported, who is responsible for it, the applicable penalties, and the deadlines for reporting. In parallel, certain issues of legal uncertainty arising from the ambiguous terms and concepts contained in the rules mentioned previously that need to be clarified are further analysed. In addition, the compatibility of the indicated Greek provisions mirroring, to a great extent, the content of the Directive with the fundamental freedoms and rights is examined.
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| Artículos | IEF | IEF | OP 2141/2022/6/7-7 (Browse shelf) | Available | OP 2141/2022/6/7-7 |
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Resumen.
The article provides a critical description of the main points of the Mandatory Disclosure Rules in Greece following the implementation of the DAC6, specifically, what must be reported, who is responsible for it, the applicable penalties, and the deadlines for reporting. In parallel, certain issues of legal uncertainty arising from the ambiguous terms and concepts contained in the rules mentioned previously that need to be clarified are further analysed. In addition, the compatibility of the indicated Greek provisions mirroring, to a great extent, the content of the Directive with the fundamental freedoms and rights is examined.
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