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DAC6 - Adatszolgáltatási kötelezettség a határokon átnyúló adózási konstrukciókra

  • Hungary
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16-12-2020

DAC6 - Adatszolgáltatási kötelezettség a határokon átnyúló adózási konstrukciókra

Az Európai Unió új irányelve nyomán elfogadott magyar jogszabály alapján adatszolgáltatási kötelezettség keletkezik azokra a határokon átnyúló adókonstrukciókra, amelyek megfelelnek a jogszabályban felsorolt, esetleges adóelkerülésre utaló ismertetőjegyek valamelyikének.

 

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