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The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

Varallo, Jacopo LU (2022) HARN60 20221
Department of Business Law
Abstract
In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously.
As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns.
This thesis considers whether the Directive on Administrative Cooperation (DAC) is consistent and proportionate with primary law while affecting... (More)
In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously.
As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns.
This thesis considers whether the Directive on Administrative Cooperation (DAC) is consistent and proportionate with primary law while affecting taxpayers’ rights to privacy and personal data protection.
In order to do so, with the help of relevant CJEU’s judgments, both primary and secondary law is taken into consideration. Respectively, the applicable provisions of the Charter of Fundamental Rights of the European Union (the Charter) and the General Data Protection Regulation (the GDPR) are comprehensively analysed. (Less)
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author
Varallo, Jacopo LU
supervisor
organization
course
HARN60 20221
year
type
H1 - Master's Degree (One Year)
subject
keywords
Tax, Tax Law, EU Tax Law, EU Law, European Union, DAC, DAC7, Administrative Cooperation, Privacy, Data Protection, Exchange of Information, Reporting Obligation, Digital Platforms
language
English
id
9084124
date added to LUP
2022-06-13 08:20:49
date last changed
2022-06-13 08:20:49
@misc{9084124,
  abstract     = {{In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously.
As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns.
This thesis considers whether the Directive on Administrative Cooperation (DAC) is consistent and proportionate with primary law while affecting taxpayers’ rights to privacy and personal data protection.
In order to do so, with the help of relevant CJEU’s judgments, both primary and secondary law is taken into consideration. Respectively, the applicable provisions of the Charter of Fundamental Rights of the European Union (the Charter) and the General Data Protection Regulation (the GDPR) are comprehensively analysed.}},
  author       = {{Varallo, Jacopo}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection}},
  year         = {{2022}},
}