The Resource The new EU Directive on administrative cooperation between Member States : a key step against tax distortions in the Internal Market

The new EU Directive on administrative cooperation between Member States : a key step against tax distortions in the Internal Market

Label
The new EU Directive on administrative cooperation between Member States : a key step against tax distortions in the Internal Market
Title
The new EU Directive on administrative cooperation between Member States : a key step against tax distortions in the Internal Market
Creator
Subject
Language
eng
Summary
This article carries out a critical analysis of Council Directive 2011/16/EU on administrative cooperation in the field of taxation, which repeals Directive 77/799/EEC with effect from 1 January 2013 and which has the stated objectives of overcoming the negative effects of phenomenon (double taxation, tax evasion, tax fraud) which jeopardize the proper functioning of the internal market and of setting up the same rules, obligations and rights for all Member States. The Directive reaffirms the pre-existing channels for information exchange - information exchange on request, spontaneous information exchange, automatic information exchange - but imposes Member States new obligations concerning these channels, narrows to some extent the limits to information exchange and requires new forms of cooperation and new vehicles for the transmission of information. Nevertheless, in the author's view, the wording of its provisions appear to raise, in several respects, interpretative issues (amongst which an issue concerning, in a particular situation dealt with by the ECJ case law, the identification of the Member State which would be entitled to receive information via automatic exchange) and to leave national legislators considerable margins for autonomous choices in relation to aspects which will be important for the effective working of the Directive (margins which appear to be quite wide if considered in light of the stated objectives). Consequently, the article concludes that the wider the extent to which Member States will - by their own (policy) choice - prefer tax coordination, rather than tax competition, with regard to all these aspects, in addition to seek common approaches for overcoming ex ante the potential interpretative issues, the wider will be the ability of the Directive to mark a key step against tax-induced distortions in the internal market
Citation source
In: Diritto e pratica tributaria internazionale. - Padova. - Vol. 11 (2011), no. 3 ; p. 877-923
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • EU Directive
  • mutual assistance
  • exchange of information
Label
The new EU Directive on administrative cooperation between Member States : a key step against tax distortions in the Internal Market
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Publication
Label
The new EU Directive on administrative cooperation between Member States : a key step against tax distortions in the Internal Market
Publication

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