engleski

New mandatory disclosure rules for tax intermediaries and taxpayers in the European Union - another “bite” into the rights of the taxpayer?

The European Union responded to the propositions of the OECD in BEPS Action 12 Final Report - Mandatory Disclosure Rules (MDR) by creating its own rules in the form of the 6th amendment of the Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 6). This paper focuses on the controversial aspects of the DAC 6, namely its impact on the fundamental rights of the taxpayers. It investigates how the European MDR indirectly affect the taxpayer’s right to legal certainty and legitimate expectations, through active prevention of “aggressive” or “potentially aggressive” tax schemes by rapid change of legislation, how they will impact the taxpayer’s right to legal advice and legal representation, as well as the right not to self-incriminate, and finally what is the interplay between taxpayer’s right to privacy and data protection and the reporting requirements.

mandatory disclosure rules ; European Union ; taxpayer’s rights ; legal certainty ; legal professional privilege ; nemo tenetur ; data protection

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