000 02127nab a2200265 c 4500
999 _c145363
_d145363
003 ES-MaIEF
005 20220209171511.0
007 ta
008 220209t2021 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 _949021
_aWeber, Dennis
245 4 _aThe (absence of) Member State autonomy in the interpretation of DAC6
_ba call for EU guidance
_c Dennis Weber & Jorn Steenbergen
260 _c2021
500 _aResumen.
520 _aDAC6 concerns the spontaneous exchange of information on potentially aggressive tax arrangements. With the implementation of DAC6 into the national laws of the Member States comes a lot of uncertainty, along with diverging interpretations among Member States. In this article, the authors analyze the autonomy of Member States in the definition and interpretation of the concepts used in DAC6. The authors also analyze the relevant sources of the interpretation of DAC6, such as the relevant BEPS reports. The authors argue that DAC6 lays down a uniform framework for the spontaneous exchange of information of potentially aggressive tax arrangements. Member States do not have a margin of discretion regarding the interpretation of the concepts that are essential to the uniform framework. Other concepts may leave a margin of discretion for the Member States, such as several concepts used in the Hallmarks. In their margin of discretion, the Member States must ensure the full effectiveness of Union law. On the basis of that, the concepts must be defined (and interpreted) in line with the object and purpose of the Directive. Member States should use BEPS Action 12 as a source of interpretation and illustration insofar DAC6 is based on this report.
650 4 _aDAC 6
_968178
650 4 _aINTERPRETACION
_947508
650 4 _aARMONIZACION
_930755
650 4 _aAUTONOMIA TRIBUTARIA
_932229
650 4 _aAPLICACION
_927355
650 4 _aUNION EUROPEA
_948644
700 1 _969547
_aSteenbergen, Jorn
773 0 _9166490
_oOP 2141-B/2021/5/6
_tEC Tax Review
_w(IEF)124968
_x 0928-2750 [print]
_gv. 30, n. 5-6, December 2021, p. 254-261
942 _cART