Skatterådgivarens Informationsplikt : En proportionell begränsning av etableringsfriheten?

Sammanfattning: The growing digitalization of the world’s economy and the further integration of the EU:s internal market, combined with aggressive tax schemes becoming more and more sophisticated, has caused a growing need for unionwide effort to prevent aggressive tax-panning practises. The Council Directive (EU) 208/822 often referred to as DAC-6 is but the latest step in the European Union’s ongoing work to fulfil that need. The directive which to a large degree is built on the OECD:s BEPS project action 12, aims to provide early information to tax agencies within the union about potentially harmful tax-arrangements, at an early stage. The hope is that armed with that information can member states intervene in an early stage and protect the tax base. The directive is not uncontroversial and has faced criticism and ongoing legal action[1] for being vague, infringing on the rights guaranteed in the EU charter of fundamental rights and potentially the four freedoms. Whenever the union choses to use its competence to enact legislation, it must abide by the principles of proportionality and subsidiarity, and questions have been made if the directive has gone unproportionally far to combat tax evasion. The vague implementation and use of the main benefit test have also been criticised for possibly being contra productive in combating aggressive tax practises and causing European enterprises to become less competitive due to mounting administrative costs.  [1] Se C-694/20.