DAC 7 : an entire new framework for joint audits in the EU : how do the taxpayers fare?
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The work DAC 7 : an entire new framework for joint audits in the EU : how do the taxpayers fare? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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DAC 7 : an entire new framework for joint audits in the EU : how do the taxpayers fare?
Resource Information
The work DAC 7 : an entire new framework for joint audits in the EU : how do the taxpayers fare? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- DAC 7 : an entire new framework for joint audits in the EU : how do the taxpayers fare?
- Language
- eng
- Summary
- Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the various European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 1 ; p. 7-27
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
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