000			01337nab a2200217 c 4500
999			_c146228 _d146228
003			ES-MaIEF
005			20220823134552.0
007			ta
008			220823t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969929 _aPantazopoulos, Petros
245		2	_aA critical approach on the Greek implementation of the DAC6 _cPetros Pantazopoulos & Katerina Kalampaliki
500			_aResumen.
520			_aThe article provides a critical description of the main points of the Mandatory Disclosure Rules in Greece following the implementation of the DAC6, specifically, what must be reported, who is responsible for it, the applicable penalties, and the deadlines for reporting. In parallel, certain issues of legal uncertainty arising from the ambiguous terms and concepts contained in the rules mentioned previously that need to be clarified are further analysed. In addition, the compatibility of the indicated Greek provisions mirroring, to a great extent, the content of the Directive with the fundamental freedoms and rights is examined.
650		4	_aDAC 6 _968178
650		4	_aAPLICACION _927355
650		4	_aGRECIA _942096
700			_969930 _aKalampalki, Katerina
773	0		_9167695 _oOP 2141/2022/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 6-7, June-July 2022, p. 543-555
942			_cART