EU disclosure regime on cross-border tax planning arrangements electrónico pending decision Court of Justice of the European Union (ECJ) on legal professional privilege and constitutionality of the Directive on Administrative Cooperation (DAC6) Pieter-Jan Wouters
By: Wouters, Pieter-Jan
.
Material type: 
ArticleSubject(s): DAC 6 | INTERCAMBIO DE INFORMACION TRIBUTARIA | OPERACIONES TRANSFRONTERIZAS | INCONSTITUCIONALIDAD | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
Bulletin for International Taxation v. 76, n. 12, 2022, p. 589-597Summary: 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?
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/12-1 (Browse shelf) | Available | BIT/2022/12-1 |
Browsing IEF Shelves Close shelf browser
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?
Click on an image to view it in the image viewer
There are no comments for this item.