The ‘DAC 6’ and Its Compatibility with Some of the Founding Principles of the European Legal System(s)

Andrea Ballancin; Francesco Cannas

doi:10.54648/ecta2020039

The ‘DAC 6’ and Its Compatibility with Some of the Founding Principles of the European Legal System(s)

Andrea Ballancin
, Francesco Cannas

Research output: Contribution to journal › Article › peer-review

Abstract

The current article has two main ‘centres of gravity’. First, it proposes a critical description of the primary points of the European Council Directive known as the ‘DAC 6’ for which the deadline for transposition into the domestic legislation of the Member States is rapidly approaching at the time of this writing. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project.

Original language	English
Pages (from-to)	117-125
Number of pages	9
Journal	EC Tax Review
Volume	29
Issue number	3
DOIs	https://doi.org/10.54648/ecta2020039
Publication status	Published - May 2020
Externally published	Yes

Keywords

Administrative cooperation
DAC 6
Directive 2011/16/EU
Directive 2018/822/EU
European Convention on Human Rights
Mutual Assistance
Penalties System
Professional Privilege
Race to the Bottom
Self-Incrimination

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10.54648/ecta2020039

Cite this

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KW - Administrative cooperation

KW - DAC 6

KW - Directive 2011/16/EU

KW - Directive 2018/822/EU

KW - European Convention on Human Rights

KW - Mutual Assistance

KW - Penalties System

KW - Professional Privilege

KW - Race to the Bottom

KW - Self-Incrimination

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The ‘DAC 6’ and Its Compatibility with Some of the Founding Principles of the European Legal System(s)

Abstract

Keywords

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