Law 13/2023, of 24 May, which amends Law 58/2003, of 17 December, on General Taxation, in transposition of the EU Directive December, General Taxation, in transposition of Council Directive (EU) 2021/514 of 22 March 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation. Directive 2011/16/EU on administrative cooperation in the field of taxation, and other tax rules taxation, and other tax rules.
Source Boe.es
