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Document 32023R0823
Criteria for the assessment and determination of equivalence with Council Directive (EU) 2021/514 “DAC7”
Izvedbena uredba Komisije (EU) 2023/823 z dne 13. aprila 2023 o določitvi podrobnih pravil za izvajanje nekaterih določb Direktive Sveta 2011/16/EU v zvezi z ocenjevanjem in ugotavljanjem enakovrednosti informacij v sporazumu med pristojnimi organi države članice in jurisdikcijo zunaj 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:
- fiskalna politika; skupna tarifna politika; goljufija; davčna utaja; izmenjava informacij; upravno sodelovanje; izogibanje plačilu davka; evropsko sodelovanje na področju davkov; trgovina znotraj EU; upravna formalnost; davčno 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