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The chapter examines how our legislator implemented Council Directive (EU) 2021/514 of 22 March 2021 (so-called DAC 7) regulating the procedure for the automatic exchange of information provided by operators of digital platforms relating to ‘sellers’ carrying out certain economic activities (so-called ‘relevant’ activities) through such platforms.

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Automatic Exchange of Information Provided by Digital Platform Operators

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  • 发表日期：

    2026年

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  • Barbara Denora

摘要

The chapter examines how our legislator implemented Council Directive (EU) 2021/514 of 22 March 2021 (so-called DAC 7) regulating the procedure for the automatic exchange of information provided by operators of digital platforms relating to ‘sellers’ carrying out certain economic activities (so-called ‘relevant’ activities) through such platforms.