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Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness

Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness

Author: Marina Romaní; Serrat Jasper Korving; Mariolina Eliantonio
Publisher: Edward Elgar Publishing
ISBN: 9781035314553
Published In: April 2024
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.

Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities’ ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research.

Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective.

Introduction: exchange of information in the EU ‒ taxpayers’ rights, transparency and effectiveness 1

Marina Serrat, Jasper Korving and Mariolina Eliantonio

PART I. GENERAL PRINCIPLES AND CONCEPTS IMPACTING THE EXCHANGE OF INFORMATION

Transparency and foreseeable relevance in exchange of information procedures 8

Saturnina Moreno González

Exchange of information procedures between composite administration and transnational administrative acts 36

Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava

Availability and proportionality of taxpayers’ information in a digitalised environment: knowledge is power 52

Marina Serrat Romaní

The impact of the right to privacy and nemo tenetur on tax information exchange 68

Filip Debelva

The right to be heard and other taxpayers’ rights during the exchange of information procedure 86

Stefano Dorigo and Chiara Cinotti

Judicial protection in exchange for tax information procedures: why ex post protection is not ‘effective’ protection 103

Aikaterini Antoniou

Exchange of information: effectiveness and efficiency 125

Willem Boei and Sjoerd Douma

Exchange of information, national tax havens regimes and EU/EEA law 151

Andrés Báez Moreno and Martin Wenz

Exchange of information and transparency and the NCJ listing process: exchange of information and the level

playing field of taxation 163

Martin Wenz, Tobias Koegl and Kasem Zotkaj

PART II. EU COUNCIL DIRECTIVE ON ADMINISTRATIVE COOPERATION: ANALYSIS OF ITS ORIGIN AND EVOLUTION

10.

The evolution of the exchange of information standards from a global perspective: the influence of the OECD on EU legislation 178

Stefanie Geringer

11.

The evolution of the exchange of information in the EU: early years, DAC1 and DAC2 197

Katerina Pantazatou and Arthur Bianco

12.

DAC3: mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements 224

Alicja Brodzka

13.

DAC4 on CbCr: a powerful tool in the hands of tax administration with regard to transfer pricing 243

Vasiliki Athanasaki

14.

The challenges of DAC5: access to anti-money-laundering information by tax authorities ‒ taxation is no crime fighting! 261

Almut Breuer

15.

DAC6: reportable cross-border arrangements 276

Marianne Malmgrén

16.

DAC7 rules for platforms: a proportionality and legal certainty assessment 297

Juan Manuel Vázquez

17.

Track and exchange of information on crypto-assets as a new tool to achieve tax compliance 338

Anne Van de Vijver, Luisa Scarcella and Alessia Tomo

Conclusions: exchange of information in the EU – taxpayers’ rights, transparency and effectiveness 356

Marina Serrat Romaní, Jasper Korving and Mariolina Eliantonio

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