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El ECOFIN aprueba la modificación de la Directiva de Fiscalidad del Ahorro: un paso más en la lucha contra el fraude fiscal internacional - Despacho de abogados Gómez-Acebo & Pombo
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El ECOFIN aprueba la modificación de la Directiva de Fiscalidad del Ahorro: un paso más en la lucha contra el fraude fiscal internacional

icon 25 de marzo, 2014
La Comisión UE, a través de un comunicado de 24 de marzo de 2014, ha anunciado la aprobación final por parte del ECOFIN de la modificación de la Directiva 2003/48/CE de Fiscalidad del Ahorro y cómo tal movimiento enlaza con las actuales tendencias internacionales de lucha contra el fraude fiscal internacional a través de la articulación de mecanismos de transparencia y asistencia mutua, superando los antiguos estándares de confidencialidad y secreto bancario frente a las autoridades fiscales. En cierta medida, el acuerdo del ECOFIN refleja un nuevo hito histórico a nivel europeo que supera la tradicional oposición de algunas centros financieros europeos a ceder determinadas parcelas de su soberanía fiscal, lo cual debe ser contextualizado en el marco de los últimos acuerdos del G20 y la OCDE por desarrollar el nuevo estándar global de transparencia e intercambio automático de información sobre cuentas financieras.
La modificación de la Directiva se realiza de acuerdo con la propuesta de enmienda de 2008 (COM(2008)727 final de 13.11.2008) reformulada técnicamente en 2013 por la Comisión (ECOFIN, 24 March 2014, 7524/14 Presse 133)…

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El ECOFIN aprueba la modificación de la Directiva de Fiscalidad del Ahorro: un paso más en la lucha contra el fraude fiscal internacional

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Autor/es

José Manuel Calderón

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