000			01989nab a2200289 c 4500
999			_c140422 _d140422
003			ES-MaIEF
005			20230612191834.0
007			ta
008			190410t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967161 _aČičin-Šain, Nevia
245		0	_aNew mandatory disclosure rules for tax intermediaries and taxpayers in the European Union _banother "bite" into the rights of the taxpayer? _c Nevia Čičin-Šain
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe European Union responded to the propositions of the OECD in the BEPS Action 12 Final Report on Mandatory Disclosure Rules (MDR) by creating its own rules in the form of Council Directive 2018/822 of 25 May 2018, which is the sixth amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 6). This article focuses on the controversial aspects of DAC 6, namely its impact on the fundamental rights of taxpayers. It investigates (i) how the European MDR indirectly affect the taxpayers' right to legal certainty and legitimate expectations through active prevention of "aggressive" or "potentially aggressive" tax schemes by rapid changes in legislation; (ii) how they will impact the taxpayers' right to legal advice and legal representation, as well as the right not to self-incriminate; and (iii) what the interplay is between taxpayers' right to privacy and data protection and the reporting requirements.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_937635 _aCOLABORACION TRIBUTARIA
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_953912 _aCOOPERACIÓN ADMINISTRATIVA
650		4	_941169 _aCONTRIBUYENTES
650		4	_942389 _aDERECHOS
650		4	_948644 _aUNION EUROPEA
773	0		_9160099 _oWTJ/2019/1 _tWorld Tax Journal _w (IEF)62814 _g v. 11, n. 1, February 2019, p. 77-119
942			_cRE