Analysis of the DAC6 in Light of EU Fundamental Rights and Guarantees / Marina Castro Bosque.
| Author/creator | Castro Bosque, Marina |
| Format | Electronic |
| Publication Info | Amsterdam : IBFD Publications USA, Incorporated, 2024. |
| Description | xvii, 655 pages ; 24 cm. |
| Supplemental Content | Full text available from Ebook Central - Academic Complete |
| Subjects |
| Series | IBFD Doctoral Series ; v.69 |
| Contents | Chapter 1: Introduction: Analysis of DAC6 in Light of EU Fundamental Rights and Guarantees -- 1.1. State of the art: Why an EU mandatory disclosure regime? -- 1.2. The research question -- 1.3. Methodology -- 1.4. Structure -- Chapter 2: Mandatory Disclosure Rules at the EU Level -- 2.1. Introduction -- 2.2. The importance of mandatory disclosure rules: Historical background -- 2.3. OECD recommendations: BEPS Action 12 as the international standard -- 2.3.1. Objectives, basic principles and elements of mandatory disclosure rules -- 2.3.2. Overview of mandatory disclosure rules -- 2.4. DAC6: The EU mandatory disclosure regime -- 2.4.1. DAC6 as an amendment of DAC1 -- 2.4.2. DAC6 in the spotlight: An overview of EU Mandatory Disclosure Rules -- 2.4.2.1. Objective element -- 2.4.2.2. Subjective element -- 2.4.2.3. Time element -- 2.4.2.4. Consequences of complying or breaching the disclosure obligation -- 2.4.2.5. Exchange of information -- 2.4.2.6. Connecting points: Where to report? -- 2.4.3. DAC6: One regime, many concerns -- Chapter 3: The Principle of Legal Certainty -- 3.1. Introduction -- 3.2. Preliminary remarks: The EU legal system -- 3.2.1. The general principles of EU law -- 3.2.2. The system of fundamental rights protection in the European Union -- 3.2.2.1. The relationship between the instruments for the protection of fundamental rights in the European Union -- 3.2.2.2. The role of the fundamental rights in the European Union -- 3.2.2.3. The limits to fundamental rights in the European Union -- 3.3. The principle of legal certainty at the EU Level -- 3.3.1. The protection of legal certainty with in the framework of EU law -- 3.3.2. The requirement of non-retroactivity as an aspect of legal certainty -- 3.3.2.1. Retroactivity versus retrospectivity: A matter of principles -- 3.3.2.2. The protection of non-retroactivity within the framework of EU law -- 3.4. Assessment of the principle of legal certainty under the scope of DAC6 -- 3.4.1. The lack of certainty regarding the objective of DAC6 -- 3.4.1.1. The indeterminacy of the objective of DAC6 -- 3.4.1.2. Aggressive tax planning as a disruption of the traditional categories of tax law -- 3.4.1.3. Tax abuse in the EU legal order -- 3.4.1.3.1. The development of the anti-abuse doctrine in EU law -- 3.4.1.3.2. The elements comprising the concept of abuse -- 3.4.1.4. Towards a delimitation of "aggressive tax planning" -- 3.4.1.4.1. The concept of "aggressive tax planning" in OECD documentation -- 3.4.1.4.2. The concept of "aggressive tax planning" launched by the European Union -- 3.4.1.4.3. The approach to aggressive tax planning taken by scholars -- 3.4.1.4.4. Final reflections on aggressive tax planning -- 3.4.2. The uncertainty arising from the hallmarks: A comparative analysis. |
| Abstract | This book analyses whether DAC6 as a piece of secondary legislation is compliant with the requirements of EU primary law concerning fundamental rights and guarantees. |
| General note | "This book is based on the thesis submitted for a doctoral degree at the public University of Navarre" -- title page. |
| Bibliography note | Includes bibliographical references (pages 597-655). |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Genre/form | Electronic books. |
| LCCN | 2023468132 |
| ISBN | 9789087228699 (print) |
| ISBN | (eBook) |
| ISBN | (ePDF) |
Availability
| Library | Location | Call Number | Status | Item Actions |
|---|---|---|---|---|
| Electronic Resources | Access Content Online | ✔ Available |