Our thesis discusses the sixth amendment to the Administrative Cooperation Directive and its compatibility with the General Data Protection Regulation. This sixth amendment was based on action 12 of the BEPS and requires the communication of aggressive tax planning schemes. Firstly, the regime of the aforementioned Directive will be analyzed and, next, the regime for the protection of personal data, presently provided for in the enunciated regulation. We believe that the concern of the Member States to preserve good economic and fiscal governance cannot ignore the need to protect the rights of taxpayers affected by the information exchange process, namely the right to the protection of personal data enshrined in the CDFUE. Finally, we will analyze the compatibility of this interstate cooperation in the field of taxation with the Personal Data Protection Regulation and its evolution in recent years.
|Date of Award||20 Jan 2021|
- Universidade Católica Portuguesa
|Supervisor||João Sérgio Ribeiro (Supervisor)|
- Information exchange
- BEPS Action 12
- European Union
- Personal data