- Law 13/2023 implements Council Directives (EU) 2021/514 and 2018/822 (DAC7 and DAC6) to address issues related to income generated by sellers on digital platforms and reportable cross-border arrangements. DAC7 creates an obligation for digital platform operators to report seller income and for EU Member States to exchange this information.
- DAC6 is amended to exempt intermediaries subject to professional secrecy from notifying other intermediaries not their clients, but they must still notify their clients.
Source Orbitax
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