Hardback
Exchange of Information in the EU
Taxpayers’ Rights, Transparency and Effectiveness
9781035314553 Edward Elgar Publishing
This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
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Critical Acclaim
Contributors
Contents
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This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities’ ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research.
Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective.
Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities’ ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research.
Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective.
Critical Acclaim
‘Exchange of Information in the EU: Taxpayers'' Rights, Transparency and Effectiveness edited by Marina Serrat Romaní, Jasper Korving and Mariolina Eliantonio is a timely contribution that highlights the challenges of exchange of information faced by EU policy makers, tax administrations, and taxpayers, among others. The editors of this book have assembled an impressive collection of renowned scholars to offer interesting analysis, to address open questions and thought-provoking ideas on the topic of exchange of information. The focus is on the EU, but the analysis provided in this book is relevant for all countries, regional and international organizations around the world. Therefore, this book is a must read for every policy maker, tax administration, and taxpayer dealing with exchange of information and the safeguarding of taxpayers’ rights.’
– Irma Mosquera Valderrama, Leiden Law School, the Netherlands
‘This book is a very important contribution to the analysis of the development of exchange of information within the EU and notably the growing importance of the granting of taxpayers’ rights within this context. The authors also analyze the most recent achievements of exchange of information, not only regarding exchange of information upon request, spontaneous or automatic, but in new areas such as in the field of cryptocurrencies and digital platforms. In this context, it can be said that the EU has taken the lead in the implementation of new and wide ranging rules in the area of exchange of information.’
– Xavier Oberson, University of Geneva, Switzerland
– Irma Mosquera Valderrama, Leiden Law School, the Netherlands
‘This book is a very important contribution to the analysis of the development of exchange of information within the EU and notably the growing importance of the granting of taxpayers’ rights within this context. The authors also analyze the most recent achievements of exchange of information, not only regarding exchange of information upon request, spontaneous or automatic, but in new areas such as in the field of cryptocurrencies and digital platforms. In this context, it can be said that the EU has taken the lead in the implementation of new and wide ranging rules in the area of exchange of information.’
– Xavier Oberson, University of Geneva, Switzerland
Contributors
Contributors include: Aikaterini Antoniou, Vasiliki Athanasaki, Andrés Báez Moreno, Arthur Bianco, Willem Boei, Almut Breuer, Alicja Brodzka, Chiara Cinotti, Filip Debelva, Stefano Dorigo, Sjoerd Douma, Olivier Dubos, Mariolina Eliantonio, Stefanie Geringer, Tatsiana Ivanchykava, Tobias Koegl, Jasper Korving, Marianne Malmgrén, Saturnina Moreno González, Katerina Pantazatou, Marina Serrat Romaní, Luisa Scarcella, Alessia Tomo, Anne Van de Vijver, Juan Manuel Vázquez, Martin Wenz, Kasem Zotkaj
Contents
Contents:
Introduction: exchange of information in the EU ‒ taxpayers’
rights, transparency and effectiveness 1
Marina Serrat, Jasper Korving and Mariolina Eliantonio
PART I GENERAL PRINCIPLES AND CONCEPTS
IMPACTING THE EXCHANGE OF INFORMATION
1 Transparency and foreseeable relevance in exchange of
information procedures 8
Saturnina Moreno González
2 Exchange of information procedures between composite
administration and transnational administrative acts 36
Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava
3 Availability and proportionality of taxpayers’ information
in a digitalised environment: knowledge is power 52
Marina Serrat Romaní
4 The impact of the right to privacy and nemo tenetur on tax
information exchange 68
Filip Debelva
5 The right to be heard and other taxpayers’ rights during
the exchange of information procedure 86
Stefano Dorigo and Chiara Cinotti
6 Judicial protection in exchange for tax information
procedures: why ex post protection is not ‘effective’ protection 103
Aikaterini Antoniou
7 Exchange of information: effectiveness and efficiency 125
Willem Boei and Sjoerd Douma
8 Exchange of information, national tax havens regimes and
EU/EEA law 151
Andrés Báez Moreno and Martin Wenz
9 Exchange of information and transparency and the NCJ
listing process: exchange of information and the level
playing field of taxation 163
Martin Wenz, Tobias Koegl and Kasem Zotkaj
PART II EU COUNCIL DIRECTIVE ON
ADMINISTRATIVE COOPERATION:
ANALYSIS OF ITS ORIGIN AND EVOLUTION
10 The evolution of the exchange of information standards
from a global perspective: the influence of the OECD on
EU legislation 178
Stefanie Geringer
11 The evolution of the exchange of information in the EU:
early years, DAC1 and DAC2 197
Katerina Pantazatou and Arthur Bianco
12 DAC3: mandatory automatic exchange of information on
advance cross-border rulings and advance pricing arrangements 224
Alicja Brodzka
13 DAC4 on CbCr: a powerful tool in the hands of tax
administration with regard to transfer pricing 243
Vasiliki Athanasaki
14 The challenges of DAC5: access to anti-money-laundering
information by tax authorities ‒ taxation is no crime fighting! 261
Almut Breuer
15 DAC6: reportable cross-border arrangements 276
Marianne Malmgrén
16 DAC7 rules for platforms: a proportionality and legal
certainty assessment 297
Juan Manuel Vázquez
17 Track and exchange of information on crypto-assets as
a new tool to achieve tax compliance 338
Anne Van de Vijver, Luisa Scarcella and Alessia Tomo
Conclusions: exchange of information in the EU – taxpayers’
rights, transparency and effectiveness 356
Marina Serrat Romaní, Jasper Korving and Mariolina
Eliantonio
Introduction: exchange of information in the EU ‒ taxpayers’
rights, transparency and effectiveness 1
Marina Serrat, Jasper Korving and Mariolina Eliantonio
PART I GENERAL PRINCIPLES AND CONCEPTS
IMPACTING THE EXCHANGE OF INFORMATION
1 Transparency and foreseeable relevance in exchange of
information procedures 8
Saturnina Moreno González
2 Exchange of information procedures between composite
administration and transnational administrative acts 36
Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava
3 Availability and proportionality of taxpayers’ information
in a digitalised environment: knowledge is power 52
Marina Serrat Romaní
4 The impact of the right to privacy and nemo tenetur on tax
information exchange 68
Filip Debelva
5 The right to be heard and other taxpayers’ rights during
the exchange of information procedure 86
Stefano Dorigo and Chiara Cinotti
6 Judicial protection in exchange for tax information
procedures: why ex post protection is not ‘effective’ protection 103
Aikaterini Antoniou
7 Exchange of information: effectiveness and efficiency 125
Willem Boei and Sjoerd Douma
8 Exchange of information, national tax havens regimes and
EU/EEA law 151
Andrés Báez Moreno and Martin Wenz
9 Exchange of information and transparency and the NCJ
listing process: exchange of information and the level
playing field of taxation 163
Martin Wenz, Tobias Koegl and Kasem Zotkaj
PART II EU COUNCIL DIRECTIVE ON
ADMINISTRATIVE COOPERATION:
ANALYSIS OF ITS ORIGIN AND EVOLUTION
10 The evolution of the exchange of information standards
from a global perspective: the influence of the OECD on
EU legislation 178
Stefanie Geringer
11 The evolution of the exchange of information in the EU:
early years, DAC1 and DAC2 197
Katerina Pantazatou and Arthur Bianco
12 DAC3: mandatory automatic exchange of information on
advance cross-border rulings and advance pricing arrangements 224
Alicja Brodzka
13 DAC4 on CbCr: a powerful tool in the hands of tax
administration with regard to transfer pricing 243
Vasiliki Athanasaki
14 The challenges of DAC5: access to anti-money-laundering
information by tax authorities ‒ taxation is no crime fighting! 261
Almut Breuer
15 DAC6: reportable cross-border arrangements 276
Marianne Malmgrén
16 DAC7 rules for platforms: a proportionality and legal
certainty assessment 297
Juan Manuel Vázquez
17 Track and exchange of information on crypto-assets as
a new tool to achieve tax compliance 338
Anne Van de Vijver, Luisa Scarcella and Alessia Tomo
Conclusions: exchange of information in the EU – taxpayers’
rights, transparency and effectiveness 356
Marina Serrat Romaní, Jasper Korving and Mariolina
Eliantonio
