DAC8 – o nouă obligație de raportare pentru creșterea transparenței fiscale într‑o economie digitală
DAC8 – a new reporting obligation to increase tax transparency in the digital economy

Summary/Abstract: On 15 July 2020, the European Commission adopted a new package of measures, called the “Action Plan for Fair and Simple Taxation to support the recovery strategy”, or simply the “Action Plan” for short, which includes, among other initiatives, references to a new amendment to the Directive on Administrative Cooperation in the Field of Taxation (Directive 2011/16/EU), hereinafter referred to as „DAC”, to cover developments in the cryptocurrency and e‑Money markets.

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