DAC 6, efficacia dell’accertamento tributario e trasparenza: fino a che punto sono legittimi i doveri di disclosure?

Abstract

The DAC Directive has been emended and integrated several times during the last few years, showing a gradual increase of the mandatory automatic exchange of relevant tax information both on the objective (by increasing the scope of the relevant information) and the subjective (by increasing the recipients of the obligation) side. Therefore scholars have firstly questioned the legal interests that the mandatory automatic exchange of relevant tax information is aimed to protect in the international tax context. Yet it is also of some interest questioning to what extent the protection of those interests can legitimate a duty of “disclosure” that goes beyond the relationship between a State and its constituents, covering a relationship between a citizen and a State to which he/she does not belong. Since, although the duty of information regards directly the State of belonging, its effect extends also towards different States and persons.