Exchange of information in the EU : taxpayers' rights, transparency and effectiveness / edited by Marina Serrat Romaní, (Beatriu de Pinós Research Fellow, Faculty of Law, University of Barcelona, Spain), Jasper Korving (Assistant Professor in Tax Law, Maastricht University and Senior Manager at the Netherlands Knowledge Management of Deloitte Belastingadviseurs BV), and Mariolina Eliantonio (Professor of European and Comparative Administrative Law and Procedure, Maastricht University, the Netherlands).
2024
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Title
Exchange of information in the EU : taxpayers' rights, transparency and effectiveness / edited by Marina Serrat Romaní, (Beatriu de Pinós Research Fellow, Faculty of Law, University of Barcelona, Spain), Jasper Korving (Assistant Professor in Tax Law, Maastricht University and Senior Manager at the Netherlands Knowledge Management of Deloitte Belastingadviseurs BV), and Mariolina Eliantonio (Professor of European and Comparative Administrative Law and Procedure, Maastricht University, the Netherlands).
Added Author
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Imprint
Northampton : Edward Elgar Publishing, 2024.
Description
1 online resource (390 pages)
Formatted Contents Note
Contents: Introduction: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness / Marina Serrat, Jasper Korving and Mariolina Eliantonio
Part I: General principles and concepts impacting the exchange of information
1. Transparency and foreseeable relevance in exchange of information procedures / Saturnina Moreno González
2. Exchange of information procedures between composite administration and transnational administrative acts / Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava
3. Availability and proportionality of taxpayers' information in a digitalised environment: Knowledge is power / Marina Serrat Romaní
4. The impact of the right to privacy and nemo tenetur on tax information exchange / Filip Debelva
5. The right to be heard and other taxpayers' rights during the exchange of information procedure / Stefano Dorigo and Chiara Cinotti
6. Judicial protection in exchange for tax information procedures: Why ex post protection is not 'effective' protection / Aikaterini Antoniou
7. Exchange of information: Effectiveness and efficiency / Willem Boei and Sjoerd Douma
8. Exchange of information, national tax havens regimes and eu/eea law / Andrés Báez Moreno and Martin Wenz
9. Exchange of information and transparency and the ncj listing process: Exchange of information and the level playing field of taxation / 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 / Stefanie Geringer
11. The evolution of the exchange of information in the eu: Early years, dac1 and dac2 / Katerina Pantazatou and Arthur Bianco
12. Dac3: Mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements / Alicja Brodzka
13. Dac4 on cbcr: A powerful tool in the hands of tax administration with regard to transfer pricing / Vasiliki Athanasaki
14. The challenges of dac5: Access to anti-money-laundering information by tax authorities - taxation is no crime fighting! / Almut Breuer
15. Dac6: Reportable cross-border arrangements / Marianne Malmgrén
16. Dac7 rules for platforms: A proportionality and legal certainty assessment / Juan Manuel Vázquez
17. Track and exchange of information on crypto-assets as a new tool to achieve tax compliance / Anne Van de Vijver, Luisa Scarcella and Alessia Tomo
Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness / Marina Serrat Romaní, Jasper Korving and Mariolina Eliantonio.
Part I: General principles and concepts impacting the exchange of information
1. Transparency and foreseeable relevance in exchange of information procedures / Saturnina Moreno González
2. Exchange of information procedures between composite administration and transnational administrative acts / Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava
3. Availability and proportionality of taxpayers' information in a digitalised environment: Knowledge is power / Marina Serrat Romaní
4. The impact of the right to privacy and nemo tenetur on tax information exchange / Filip Debelva
5. The right to be heard and other taxpayers' rights during the exchange of information procedure / Stefano Dorigo and Chiara Cinotti
6. Judicial protection in exchange for tax information procedures: Why ex post protection is not 'effective' protection / Aikaterini Antoniou
7. Exchange of information: Effectiveness and efficiency / Willem Boei and Sjoerd Douma
8. Exchange of information, national tax havens regimes and eu/eea law / Andrés Báez Moreno and Martin Wenz
9. Exchange of information and transparency and the ncj listing process: Exchange of information and the level playing field of taxation / 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 / Stefanie Geringer
11. The evolution of the exchange of information in the eu: Early years, dac1 and dac2 / Katerina Pantazatou and Arthur Bianco
12. Dac3: Mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements / Alicja Brodzka
13. Dac4 on cbcr: A powerful tool in the hands of tax administration with regard to transfer pricing / Vasiliki Athanasaki
14. The challenges of dac5: Access to anti-money-laundering information by tax authorities - taxation is no crime fighting! / Almut Breuer
15. Dac6: Reportable cross-border arrangements / Marianne Malmgrén
16. Dac7 rules for platforms: A proportionality and legal certainty assessment / Juan Manuel Vázquez
17. Track and exchange of information on crypto-assets as a new tool to achieve tax compliance / Anne Van de Vijver, Luisa Scarcella and Alessia Tomo
Conclusions: Exchange of information in the EU - taxpayers' rights, transparency and effectiveness / Marina Serrat Romaní, Jasper Korving and Mariolina Eliantonio.
Summary
"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"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
www
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Alternate Title
Elgaronline
Language
English
ISBN
9781035314560 (e-book)
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