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DAC6 ed evoluzione della cooperazione amministrativa in materia tributaria nel quadro del rinnovato ruolo della fiscalità quale pilastro della rinascita europea

Translated title of the contribution: [Autom. eng. transl.] DAC6 and evolution of administrative cooperation in tax matters in the context of the renewed role of taxation as a pillar of the European renaissance

Paolo Arginelli

Research output: Contribution to journal › Article › peer-review

Abstract

This contribution analyses the evolution of administrative cooperation in tax matters within the European Union and the parallel development of the EU rules on exchange of tax information, with a particular focus on DAC6, in order to establish what functions those rules actually perform in the framework of the new role played by taxation in the EU supranational legal system.
Translated title of the contribution[Autom. eng. transl.] DAC6 and evolution of administrative cooperation in tax matters in the context of the renewed role of taxation as a pillar of the European renaissance
Original languageItalian
Pages (from-to)11-18
Number of pages8
JournalRIVISTA DI DIRITTO TRIBUTARIO
Volume2021
Publication statusPublished - 2021

Keywords

  • Administrative cooperation in tax matters
  • Cooperazione amministrativa in materia tributaria
  • DAC 6
  • DAC6
  • Exchange of information
  • Scambio di informazioni

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