| 000 | 01348nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c147605 _d147605 |
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| 003 | ES-MaIEF | ||
| 005 | 20230531131623.0 | ||
| 007 | ta | ||
| 008 | 230531t2022 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_968335 _aWouters, Pieter-Jan |
||
| 245 | 0 |
_aEU disclosure regime on cross-border tax planning arrangements _helectrónico _bpending decision Court of Justice of the European Union (ECJ) on legal professional privilege and constitutionality of the Directive on Administrative Cooperation (DAC6) _c Pieter-Jan Wouters |
|
| 500 | _aResumen. | ||
| 520 | _aOn 21 September 2022, the ECJ was asked to determine whether the European disclosure regime for cross-border tax planning arrangements violates the principles of equality, non-discrimination and legal certainty, as well as the right to a private life. Will this eventually result in redesigning the EU DAC6 framework? | ||
| 650 | 4 |
_968178 _aDAC 6 |
|
| 650 | 4 |
_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 | 4 |
_947467 _aINCONSTITUCIONALIDAD |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9169533 _oBIT/2022/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 12, 2022, p. 589-597 |
|
| 942 | _cRE | ||