Unele considerații juridice cu privire la corelația dintre obligațiile de raportare și cele de notificare stabilite de O.G. nr. 5/2020 de transpunere a DAC6, precum și cu privire la unele aspecte ale regimului sancționator aferent acestor obligații
Some legal considerations regarding the correlation between the reporting and notification obligations established by the O.G. no. 5/2020 transposing the DAC6, as well as on some issues of the system of penalties related to these obligations

Summary/Abstract: The Government Ordinance no 5/2020 (O.G. nr. 5/2020), published on January 31, 2020, transposes, in Romania, the Directive 2018/822 of the Council of the European Union on the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements that are the object of the report, using, to quite some extent, the text of this Directive that is already known under the acronym DAC6. As, so far, these issues have not been addressed in the public space, we will present a series of comments concerning some important legal aspects linked to the reporting and notification requirements, but also in connection with the sanctions that might be applied in cases of non-compliance with these obligations.

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