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Document 32023R0823
Criteria for the assessment and determination of equivalence with Council Directive (EU) 2021/514 “DAC7”
Rialachán Cur Chun Feidhme (AE) 2023/823 ón gCoimisiún an 13 Aibreán 2023 lena leagtar síos rialacha mionsonraithe maidir le cur chun feidhme forálacha áirithe de Threoir 2011/16/AE ón gComhairle a mhéid a bhaineann le coibhéis faisnéise a mheasúnú agus a chinneadh i gcomhaontú idir údaráis inniúla Ballstáit agus dlínse nach dlínse de chuid an Aontais í
- Legal basis:
- 32011L0016 - A08acP7L1
- Initiative summary:
- The purpose of this implementing regulation is to establish the detailed criteria for determining whether the information that is required to be automatically exchanged pursuant to an agreement between the competent authorities of Member States and a non-Union jurisdiction is equivalent to the information that is required to be exchanged under Council Directive (EU) 2021/514 (“DAC7”).
- EuroVoc thesaurus:
- beartas fioscach; comhbheartas taraife; calaois; imghabháil cánach; malartú faisnéise; comhar riaracháin; seachaint cánach; comhar cánach Eorpach; trádáil laistigh den Aontas Eorpach; foirmiúlachtaí riaracháin; dlí cánach
-
- Leading service:
- Directorate-General for Taxation and Customs Union
- Committee:
- Committee on Administrative Cooperation for Taxation
- Planned adoption period:
- 01/10/2022 - 31/12/2022
- Check the status of this initiative on the Better Regulation Portal
-
- Documents:
- Ares(2023)452049 (Draft implementing regulation)
- Legal basis:
- 32011L0016 - A08acP7L1
- Leading service:
- Directorate-General for Taxation and Customs Union
- Committee:
- Committee on Administrative Cooperation for Taxation
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2023/2352 final (Implementing regulation)
- Leading service:
- Directorate-General for Taxation and Customs Union
-
- Documents:
- 32023R0823 (Implementing regulation)
- Date of publication:
- 18/04/2023