Abstract
[Autom. eng. transl.] The collettanea was created with the aim of bringing to the attention of scholars of the subject not only the necessary technical examination of the Union provisions, as implemented in the internal legal system, but also a systematic overview of
this discipline in its European reference context and a constructive criticism of its (multiple) deficiencies in terms of proportionality and excessive compression of taxpayers' rights. An attempt was made to respond to the needs raised by such a project through the qualified contribution of academics and professionals, who analyzed the regulation of implementation of DAC 6 in the Italian tax system.
| Translated title of the contribution | [Autom. eng. transl.] THE RECEPTION OF THE D.C. DAC 6 OF THE ITALIAN TAX REGULATION. Systematic analysis and application profiles. |
|---|---|
| Original language | Italian |
| Number of pages | 170 |
| Volume | 2021 |
| Publication status | Published - 2021 |
Keywords
- Administrative cooperation between the national tax authorities
- Cooperazione amministrativa in materia tributaria
- DAC 6
- DAC6
- Exchange of information
- Scambio di informazioni
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