Exchange of Information in the EU

Edited by Marina Serrat Romaní, Beatriu de Pinós Research Fellow, Faculty of Law, University of Barcelona, Spain, Jasper Korving, Assistant Professor in Tax Law, Maastricht University and Senior Manager at the Netherlands Knowledge Management of Deloitte Belastingadviseurs BV and Mariolina Eliantonio, Professor of European and Comparative Administrative Law and Procedure, Maastricht University, the Netherlands

• Contents:Introduction: exchange of information in the EU ‒ taxpayers’rights, transparency and effectiveness 1Marina Serrat, Jasper Korving and Mariolina EliantonioPART I GENERAL PRINCIPLES AND CONCEPTSIMPACTING THE EXCHANGE OF INFORMATION1 Transparency and foreseeable relevance in exchange ofinformation procedures 8Saturnina Moreno González2 Exchange of information procedures between compositeadministration and transnational administrative acts 36Olivier Dubos, Mariolina Eliantonio and Tatsiana Ivanchykava3 Availability and proportionality of taxpayers’ informationin a digitalised environment: knowledge is power 52Marina Serrat Romaní4 The impact of the right to privacy and nemo tenetur on taxinformation exchange 68Filip Debelva5 The right to be heard and other taxpayers’ rights duringthe exchange of information procedure 86Stefano Dorigo and Chiara Cinotti6 Judicial protection in exchange for tax informationprocedures: why ex post protection is not ‘effective’ protection 103Aikaterini Antoniou7 Exchange of information: effectiveness and efficiency 125Willem Boei and Sjoerd Douma8 Exchange of information, national tax havens regimes andEU/EEA law 151Andrés Báez Moreno and Martin Wenz9 Exchange of information and transparency and the NCJlisting process: exchange of information and the levelplaying field of taxation 163Martin Wenz, Tobias Koegl and Kasem ZotkajPART II EU COUNCIL DIRECTIVE ONADMINISTRATIVE COOPERATION:ANALYSIS OF ITS ORIGIN AND EVOLUTION10 The evolution of the exchange of information standardsfrom a global perspective: the influence of the OECD onEU legislation 178Stefanie Geringer11 The evolution of the exchange of information in the EU:early years, DAC1 and DAC2 197Katerina Pantazatou and Arthur Bianco12 DAC3: mandatory automatic exchange of information onadvance cross-border rulings and advance pricing arrangements 224Alicja Brodzka13 DAC4 on CbCr: a powerful tool in the hands of taxadministration with regard to transfer pricing 243Vasiliki Athanasaki14 The challenges of DAC5: access to anti-money-launderinginformation by tax authorities ‒ taxation is no crime fighting! 261Almut Breuer15 DAC6: reportable cross-border arrangements 276Marianne Malmgrén16 DAC7 rules for platforms: a proportionality and legalcertainty assessment 297Juan Manuel Vázquez17 Track and exchange of information on crypto-assets asa new tool to achieve tax compliance 338Anne Van de Vijver, Luisa Scarcella and Alessia TomoConclusions: exchange of information in the EU – taxpayers’rights, transparency and effectiveness 356Marina Serrat Romaní, Jasper Korving and MariolinaEliantonio

‘Exchange of Information in the EU: Taxpayers' Rights, Transparency and Effectiveness edited by Marina Serrat Romaní, Jasper Korving and Mariolina Eliantonio is a timely contribution that highlights the challenges of exchange of information faced by EU policy makers, tax administrations, and taxpayers, among others. The editors of this book have assembled an impressive collection of renowned scholars to offer interesting analysis, to address open questions and thought-provoking ideas on the topic of exchange of information. The focus is on the EU, but the analysis provided in this book is relevant for all countries, regional and international organizations around the world. Therefore, this book is a must read for every policy maker, tax administration, and taxpayer dealing with exchange of information and the safeguarding of taxpayers’ rights.’