Cooperarea administrativă în domeniul fiscal. Implicaţiile realizării schimbului de informaţii şi a altor forme de cooperare administrativă dintre România şi statele membre ale Uniunii Europene
Administrative cooperation in the tax field. Implications of the information exchange and of other forms of administrative cooperation between Romania and the European Union Member States

Summary/Abstract: Administrative cooperation between Romania and the Member States of the European Union in the field of taxation entails, with regard to the mandatory automatic exchange of information, certain responsibilities at the level of local public administration as well. The national legislative framework demands from the local tax authorities to collect and provide the central tax body with data and information relating to immovable property located in their territorial jurisdiction and which are held in property by residents of other member States of the European Union. This article outlines some significant elements regarding the activities necessary to the automatic exchange of information in the case of real estate, the standardized procedures and forms facilitating the movement of information.

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