Kallay Cicin-Sain, Nevia, Englisch, Joachim. 2021. DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare? Intertax. 50 (1), 7-27.

RIS

@ARTICLE{Kallay Cicin-Sain2021,
title = {DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare?},
author = {Nevia Kallay Cicin-Sain and Joachim Englisch},
year = {2021},
doi = {na},
volume = {50},
number = {1},
language = {EN},
pages = {7-27},
journal = {Intertax},
abstract = {Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the several European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights. Among the issues that are analysed in depth in this article are the initiation of joint audits at the taxpayer’s request, the possibility to conduct a joint audit without the taxpayer’s consent, and the legal instruments at the disposal of the taxpayer against the initiation of a joint audit or certain audit activities. Further issues concerning the applicable law, data protection standards as well as legal instruments against the findings ensuing from a joint audit are also part of the analysis.},
}