DAC7 Directive 2021/514/EU: Review of Some Solutions in the Context of the Fundamental Rights of Entrepreneurs

Abstract

Abstract This article presents selected provisions of EU Council Directive 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, known as the DAC7 Directive. On 8 February 2023 a draft law amending the Act on the exchange of tax information with other countries and certain other acts was published by the Polish government. The draft law implements the provisions of the DAC7 Directive. The author attempts to make a concise description of the provisions of the DAC7 Directive, with particular emphasis on the new obligations of entrepreneurs in this respect. The issue of respecting the fundamental rights of entrepreneurs, especially in the context of the freedom to conduct business activity, is also discussed. At the same time, the author points to possible problems that the Polish legislature may encounter when transposing or implementing documents of such content to the Polish legal system. The study of the outlined problems is mainly based on the comparative, dogmatic and legal methods. Considering the range of issues discussed in the article, as well as the need to limit the work, it should be noted that the text will not be comprehensive and only highlights some selected problems.