English
Select your language
Official EU languages:
Access to European Union law
EUR-Lex
Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
Document 32023R0823
Criteria for the assessment and determination of equivalence with Council Directive (EU) 2021/514 “DAC7”
Regulamentul de punere în aplicare (UE) 2023/823 al Comisiei din 13 aprilie 2023 de stabilire a normelor detaliate de punere în aplicare a anumitor dispoziții din Directiva 2011/16/UE a Consiliului în ceea ce privește evaluarea și determinarea echivalenței informațiilor dintr-un acord între autoritățile competente ale unui stat membru și o jurisdicție din afara Uniunii
- 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:
- politică fiscală; politică tarifară comună; fraudă; fraudă fiscală; schimb de informații; cooperare administrativă; evaziune fiscală; cooperare fiscală europeană; comerț în interiorul UE; formalități birocratice; drept fiscal
-
- 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