000			01924nab a2200277 c 4500
999			_c142938 _d142938
003			ES-MaIEF
005			20221018182629.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aPeeters, Bart _964508
245		0	_aDAC 6 _ban additional common EU reporting standard? _c Bart Peeters and Lars Vanneste _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn June 2018, the Directive 2018/822/EU introduced the mandatory disclosure of tax arrangements as the 6th amendment to the Directive on administrative cooperation in the field of taxation (DAC 6). Although presented as a uniform European framework, its broad and vague terminology will lead to differing domestic implementations, immediately challenging the Commission’s argument for a uniform application: secure the proper functioning of the internal market. This article illustrates this tension throughout a profound analysis of DAC 6: although invoking the internal market, it primarily broadly fights against tax avoidance and aggressive tax planning, improving the internal market being only its indirect underlying goal. Given this primary aim, the contribution also assesses the Directive’s relation to other existing tools and confronts it with the freedoms of establishment and services. Developed to enhance the internal market, the question arises whether its additional restrictions can be justified when analysed under EU primary law.
650		4	_aDAC 6 _968178
650		4	_953912 _aCOOPERACIÓN ADMINISTRATIVA
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_937885 _aUNION EUROPEA
650		4	_aLEGISLACION COMUNITARIA _942805
700	1		_967907 _aVanneste, Lars
773	0		_9163488 _oWTJ/2020/3 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 3, 2020
942			_cRE