What is DAC 7?
The official name for DAC 7 is the Council Directive (EU) 2021/514 of March 22nd, 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC 7 enables members to share tax information with one another thereby increasing tax transparency and overall consistency in the exchange of information.
- Who does DAC 7 apply to?
- What type of information will be disclosed under DAC 7?
- What is the intention behind DAC 7?
- How is DAC 7 being implemented?
- What Next?
Source: complyexchange.com
Latest Posts in "European Union"
- Commission Backs Italy’s VAT Derogation Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law
- Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases
- Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT
