Essays about: "DAC7"

Found 1 essay containing the word DAC7.

  1. 1. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jacopo Varallo; [2022]
    Keywords : Tax; Tax Law; EU Tax Law; EU Law; European Union; DAC; DAC7; Administrative Cooperation; Privacy; Data Protection; Exchange of Information; Reporting Obligation; Digital Platforms; Law and Political Science;

    Abstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE