DAC 7 – O nouă obligație de raportare către autoritățile fiscale
DAC 7 - A new reporting obligation to tax authorities

Summary/Abstract: DAC 7 is the latest initiative approved by the European Commission aimed at improving administrative cooperation on taxation. The Directive brings a new set of reporting requirements for digital platform operators, who will need to disclose certain information about the income obtained by sellers operating on these platforms. Subsequently, the information reported by the platform operators will be exchanged between the tax authorities of EU member states, to identify as early as possible attempts to avoid the reporting of income earned through digital platforms.

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