Tax & Legal

Kategorien: Alle (2 gefunden)

1. 09. Dezember 2022

   ECJ: Reporting and notification obligations of lawyers as in ...

   In an answer to a preliminary request from the Belgian Constitutional Court the European Court of Justice held that the obligation for a lawyer to inform other intermediaries involved is not necessary and infringes the right to respect for communications with his or her client.

   Kategorien: European Court of Justice

   Schlagwörter: reporting obligation, intermediaries
2. 15. März 2018

   EU finance ministers agree on mandatory disclosure for inter ...

   On 13 March 2018, the ECOFIN Council, composed of the EU-28 Finance Ministers, reached political agreement on a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements in order to disclose potentially aggressive tax planning arrangements (also commonly referred to as DAC6).

   Kategorien: From Europe

   Schlagwörter: automatic exchange of information, manda ...