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Document 32023R0823
Criteria for the assessment and determination of equivalence with Council Directive (EU) 2021/514 “DAC7”
Kommissionens genomförandeförordning (EU) 2023/823 av den 13 april 2023 om närmare regler för genomförande av vissa bestämmelser i rådets direktiv 2011/16/EU vad gäller bedömning och fastställande av upplysningars likvärdighet i ett avtal mellan behöriga myndigheter i en medlemsstat och en jurisdiktion utanför unionen
- 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:
- skattepolitik; gemensam tullpolitik; bedrägeri; skattefusk; informationsutbyte; administrativt samarbete; skatteflykt; europeiskt skattesamarbete; handel inom EU; administrativa formaliteter; skatterätt
-
- 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