Exchange of Information in the EU

Edited by Marina Serrat Romaní, Beatriu de Pinós Research Fellow, Faculty of Law, University of Barcelona, Spain, Jasper Korving, Assistant Professor in Tax Law, Maastricht University and Senior Manager at the Netherlands Knowledge Management of Deloitte Belastingadviseurs BV and Mariolina Eliantonio, Professor of European and Comparative Administrative Law and Procedure, Maastricht University, the Netherlands

Contents:

Introduction: exchange of information in the EU — taxpayers’
rights, transparency and effectiveness 1
Marina Serrat, Jasper Korving and Mariolina Eliantonio

PART I GENERAL PRINCIPLES AND CONCEPTS
IMPACTING THE EXCHANGE OF INFORMATION
1 Transparency and foreseeable relevance in exchange of
information procedures 8
Saturnina Moreno González
2 Exchange of information procedures between composite
administration and transnational administrative acts 36
Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava
3 Availability and proportionality of taxpayers’ information
in a digitalised environment: knowledge is power 52
Marina Serrat Romaní
4 The impact of the right to privacy and nemo tenetur on tax
information exchange 68
Filip Debelva
5 The right to be heard and other taxpayers’ rights during
the exchange of information procedure 86
Stefano Dorigo and Chiara Cinotti
6 Judicial protection in exchange for tax information
procedures: why ex post protection is not ‘effective’ protection 103
Aikaterini Antoniou
7 Exchange of information: effectiveness and efficiency 125
Willem Boei and Sjoerd Douma
8 Exchange of information, national tax havens regimes and
EU/EEA law 151
Andrés Báez Moreno and Martin Wenz
9 Exchange of information and transparency and the NCJ
listing process: exchange of information and the level
playing field of taxation 163
Martin Wenz, Tobias Koegl and Kasem Zotkaj

PART II EU COUNCIL DIRECTIVE ON
ADMINISTRATIVE COOPERATION:
ANALYSIS OF ITS ORIGIN AND EVOLUTION
10 The evolution of the exchange of information standards
from a global perspective: the influence of the OECD on
EU legislation 178
Stefanie Geringer
11 The evolution of the exchange of information in the EU:
early years, DAC1 and DAC2 197
Katerina Pantazatou and Arthur Bianco
12 DAC3: mandatory automatic exchange of information on
advance cross-border rulings and advance pricing arrangements 224
Alicja Brodzka
13 DAC4 on CbCr: a powerful tool in the hands of tax
administration with regard to transfer pricing 243
Vasiliki Athanasaki
14 The challenges of DAC5: access to anti-money-laundering
information by tax authorities — taxation is no crime fighting! 261
Almut Breuer
15 DAC6: reportable cross-border arrangements 276
Marianne Malmgrén
16 DAC7 rules for platforms: a proportionality and legal
certainty assessment 297
Juan Manuel Vázquez
17 Track and exchange of information on crypto-assets as
a new tool to achieve tax compliance 338
Anne Van de Vijver, Luisa Scarcella and Alessia Tomo
Conclusions: exchange of information in the EU – taxpayers’
rights, transparency and effectiveness 356
Marina Serrat Romaní, Jasper Korving and Mariolina
Eliantonio