Cooperarea administrativă în domeniul fiscal între statele membre ale Uniunii Europene prin schimb automat obligatoriu de informații și protecția datelor cu caracter personal
Administrative Cooperation in the Field of Taxation Between the Member States of the European Union Through Mandatory Automatic Exchange of Information and Protection of Personal Data

Author(s): Arina Dragodan
Subject(s): International Law
Published by: Universul Juridic
Keywords: mandatory automatic exchange of information in the field of taxation; tax authorities; Directive 2011/16/EU; Directive 95/46; Regulation (EU) 2016/679
Summary/Abstract: In recent years, the challenge posed by tax fraud and tax evasion has increased considerably and has become a major focus of concern within the Union and at global level. The automatic exchange of information constitutes an important tool in this regard. Recovery of taxes as well as the fight against tax evasion and tax evasion are the competences of the Member States on the basis of fiscal sovereignty. However, the new means of combating tax evasion and avoidance adopted within the European Union and at international level provide the Member States with a legal framework and the tools needed to deal effectively with cross-border tax issues and to exchange best practice .Processing of personal data under the mandatory automatic exchange of information in the field of taxation as well as cross-border information reporting under the Directive 2011/16/UE must comply with the European rules on the protection of natural persons with regard to the processing of personal data.As regards mandatory automatic exchange of information in the field of taxation, given the particular importance of information to combat fraud effectively, we have a limitation on certain rights and obligations under Directive 95/46/EC(respectively, Regulation (EU) 2016/679.). Member States'tax authorities need comprehensive and relevant information on Groups regarding their structure, transfer-pricing policy and internal transactions in and outside the Union.Council Directive 2011/16/EU already provides for the mandatory automatic exchange of information in a number of fields.But the scope of the mandatory exchange of information had extended to include the automatic exchange of information on the country-by-country report.

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