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Document 32023R0823
Criteria for the assessment and determination of equivalence with Council Directive (EU) 2021/514 “DAC7”
Provedbena uredba Komisije (EU) 2023/823 оd 13. travnja 2023. o utvrđivanju detaljnih pravila za provedbu određenih odredaba Direktive Vijeća 2011/16/EU u pogledu procjene i utvrđivanja jednakovrijednosti informacija u sporazumu između nadležnih tijela države članice i jurisdikcije izvan Unije
- 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:
- porezna politika; zajednička carinska politika; prijevara; utaja poreza; davanje informacija; upravna suradnja; izbjegavanje plaćanja poreza; europska porezna suradnja; trgovina unutar EU-a; administrativne formalnosti; porezno pravo
-
- 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