000			01756nab a2200277 c 4500
999			_c145504 _d145504
003			ES-MaIEF
005			20220307104334.0
007			ta
008			220307t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967161 _aČičin-Šain, Nevia
245		0	_aDAC 7 _ban entire new framework for joint audits in the EU : how do the taxpayers fare? _c Nevia Čičin-Šain & Joachim Englisch
260			_c2022
500			_aResumen.
520			_aJoint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the various European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights.
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_937635 _aCOLABORACION TRIBUTARIA
650		4	_953912 _aCOOPERACIÓN ADMINISTRATIVA
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_968883 _aDAC 7
650		4	_aUNION EUROPEA _948644
700			_949618 _aEnglisch, Joachim
773	0		_9166775 _oOP 2141/2022/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, issue 1, January 2022, p. 7-27
942			_cART