{ "directive": { "celex": "32021L0514", "number": "2021/514", "title_ro": "Directiva (UE) 2021/514 a Consiliului din 22 martie 2021 de modificare a Directivei 2011/16/UE privind cooperarea administrativă în domeniul fiscal", "short_name_ro": "Modificarea Directivei 2011/16/UE privind cooperarea administrativă în domeniul fiscal", "eli": "http://data.europa.eu/eli/dir/2021/514/oj", "signed": null, "published_oj": null, "in_force": "2021-04-14", "title_in_english": false, "short_name_derived": true, "summary": null, "areas": [ "09" ], "transposition_dates": [ "2022-12-31", "2023-01-01", "2023-12-31", "2024-01-01" ], "main_deadline": "2022-12-31", "other_dates": [ { "date": "2023-01-01", "label_ro": "Altă dată de transpunere (EUR-Lex)", "sources": [ { "label": "EUR-Lex, informații despre document 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/ALL/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] }, { "date": "2023-12-31", "label_ro": "Altă dată de transpunere 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32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] }, { "date": "2023-01-01", "kinds": [ "application" ], "at_latest": false, "articles": [ "2.1" ], "quote": "Statele membre aplică aceste acte începând cu 1 ianuarie 2023.", "quote_article": null, "sources": [ { "label": "EUR-Lex, informații despre document 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/ALL/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "EUR-Lex, textul directivei 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] }, { "date": "2023-12-31", "kinds": [ "adoption" ], "at_latest": false, "articles": [ "2.2" ], "quote": "(2) Prin derogare de la alineatul (1) de la prezentul articol, statele membre adoptă și publică, până la 31 decembrie 2023, actele cu putere de lege și actele administrative necesare pentru a se conforma articolului 1 punctul 1 litera (d) din prezenta directivă, referitor la articolului 3 punctul 26 din Directiva 2011/16/UE, precum și articolului 1 punctul 12 din prezenta directivă referitor la secțiunea IIa din Directiva 2011/16/UE.", "quote_article": null, "sources": [ { "label": "EUR-Lex, informații despre document 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/ALL/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "EUR-Lex, textul directivei 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] }, { "date": "2024-01-01", "kinds": [ "application" ], "at_latest": true, "articles": [ "2.2" ], "quote": "Statele membre aplică actele respective cel târziu de la 1 ianuarie 2024 Atunci când statele membre adoptă aceste acte, acestea conțin o trimitere la prezenta directivă sau sunt însoțite de o asemenea trimitere la data publicării lor oficiale.", "quote_article": null, "sources": [ { "label": "EUR-Lex, informații despre document 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/ALL/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "EUR-Lex, textul directivei 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/TXT/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] } ], "main_deadline_note": null, "tracked_reason": "open_case", "milestones": [ { "date": "2021-04-14", "label_ro": "Intrare în vigoare", "sources": [ { "label": "EUR-Lex, informații despre document 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/ALL/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] }, { "date": "2022-12-31", "label_ro": "Termen de transpunere", "sources": [ { "label": "EUR-Lex, informații despre document 32021L0514", "url": "https://eur-lex.europa.eu/legal-content/RO/ALL/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" } ] } ], "sources": [ { "label": "EUR-Lex, textul directivei 32021L0514", "url": 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Guipuzcoa", "act_type": "Orden Foral", "local_id": "113/2024,", "notified": "2024-03-11", "journal": "Boletín Oficial de Gipuzkoa", "journal_number": "49/2024", "journal_date": "2024-03-08", "journal_pages": "1 a 8" }, { "country": "ES", "celex": "72021L0514ESP_202401819", "title": "Orden Foral 37/2024, de 21 de marzo, del Consejero de Economía y Hacienda, por la que se aprueba el modelo 238 “Declaración informativa para la comunicación de información por parte de operadores de plataformas”", "act_type": "Orden Foral", "local_id": "37/2024", "notified": "2024-04-17", "journal": "Boletín Oficial de Navarra ( B.O.N. )", "journal_number": "76/2024", "journal_date": "2024-04-16", "journal_pages": "14091 a 14096" }, { "country": "ES", "celex": "72021L0514ESP_202401850", "title": "Orden Foral 117/2024, de 19 de marzo, de la diputada foral de Hacienda y Finanzas, por la que se aprueba el modelo 040 «Declaración censal de alta, modificación y baja en el registro de otros operadores de plataforma obligados a comunicar información» y el modelo 238 «Declaración informativa para la comunicación de información por parte de operadores de plataformas» y se establecen las condiciones y el procedimiento para su presentación.", "act_type": "Orden Foral", "local_id": "117/2024", "notified": "2024-04-18", "journal": "Boletín Oficial de Bizkaia", "journal_number": "61/2024", "journal_date": "2024-03-26", "journal_pages": "8 a 16" } ], "measures_after_directive": 14, "cases": [ { "number": "INFR(2023)0016", "country": "ES", "title": "DAC7 - Lack of full transposition of Directive on Administrative Cooperation by Spain", "active": true, "kind": "non_communication", "kind_ro": "Necomunicarea măsurilor de transpunere a directivelor", "decisions": [ { "date": "2023-01-26", "stage": "formal_notice", "label_ro": "Punere în întârziere, art. 258-260 alineatul (3) din TFUE", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null }, { "date": "2023-07-14", "stage": 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"celex": "72021L0514HUN_204019", "title": "2013. évi XXXVII. törvény az adó- és egyéb közterhekkel kapcsolatos nemzetközi közigazgatási együttműködés egyes szabályairól", "act_type": "Törvény", "local_id": "2013/XXXVII.", "notified": "2013-05-09", "journal": "Magyar Közlöny", "journal_number": null, "journal_date": null, "journal_pages": "49767-49797" }, { "country": "HU", "celex": "72021L0514HUN_253292", "title": "2017. évi CLI. törvény az adóigazgatási rendtartásról", "act_type": "Törvény", "local_id": "2017/CLI.", "notified": "2017-12-04", "journal": "Magyar Közlöny", "journal_number": null, "journal_date": null, "journal_pages": "31694-31727" }, { "country": "HU", "celex": "72021L0514HUN_261906", "title": "2017. évi CL. törvény az adózás rendjéről", "act_type": "Törvény", "local_id": "2017/CL.", "notified": "2018-08-15", "journal": "Magyar Közlöny", "journal_number": null, "journal_date": null, "journal_pages": "31586-31694" }, { "country": "HU", "celex": "72021L0514HUN_202104024", "title": "2021. évi XLIII. törvény a pénzügyi és egyéb szolgáltatók azonosítási feladatához kapcsolódó adatszolgáltatási háttér megteremtéséről és működtetéséről", "act_type": "Törvény", "local_id": "2021/XLIII.", "notified": "2021-06-07", "journal": "Magyar Közlöny", "journal_number": "94", "journal_date": null, "journal_pages": null }, { "country": "HU", "celex": "72021L0514HUN_202207886", "title": "2022. évi XXXIX. törvény az adó- és egyéb közterhekkel kapcsolatos nemzetközi közigazgatási együttműködés egyes szabályairól szóló 2013. évi XXXVII. törvény módosításáról", "act_type": "Törvény", "local_id": "2022/XXXIX.", "notified": "2022-12-20", "journal": "Magyar Közlöny", "journal_number": "180", "journal_date": "2022-11-21", "journal_pages": "7377-7393" }, { "country": "HU", "celex": "72021L0514HUN_202306511", "title": "2023. évi LXXXIII. törvény az egyes adótörvények módosításáról", "act_type": "Törvény", "local_id": "2023/LXXXIII.", "notified": "2023-12-14", "journal": "Magyar 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IX-2112 2, 3, 12, 13, 25, 26, 32, 33, 38, 39, 40(1), 87, 88, 99, 104(2), 126, 139, 140, 164 straipsnių, priedo pakeitimo ir Įstatymo papildymo 61(3) straipsniu įstatymas Nr. XIV-1658", "act_type": "Įstatymas", "local_id": "XIV-1658/2022", "notified": "2023-03-09", "journal": "Teisės aktų registras", "journal_number": "2022-26362", "journal_date": "2022-12-22", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202300006", "title": "Lietuvos Respublikos administracinių nusižengimų kodekso 12, 29, 208, 210, 211, 589, 611 straipsnių, priedo pakeitimo ir Kodekso papildymo 188(3) ir 217(2) straipsniais įstatymas Nr. 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VA-93 „Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2012 m. gruodžio 18 d. įsakymo Nr. VA-114 „Dėl Abipusės pagalbos ir keitimosi mokestine informacija su Europos Sąjungos valstybių narių kompetentingomis institucijomis taisyklių patvirtinimo“ pakeitimo“", "act_type": "Įsakymas", "local_id": "VA-93/2022", "notified": "2023-03-09", "journal": "Teisės aktų registras", "journal_number": "2022-26034", "journal_date": "2022-12-20", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301692", "title": "Lietuvos Respublikos Vyriausybės 2015 m. rugsėjo 23 d. nutarimas Nr. 1017 „Dėl 2011 m. vasario 15 d. Tarybos direktyvos 2011/16/ES dėl administracinio bendradarbiavimo apmokestinimo srityje ir panaikinančios direktyvą 77/799/EEB ir Lietuvos Respublikos tarptautinių sutarčių ir susitarimų dėl automatinių informacijos apie finansines sąskaitas mainų įgyvendinimo“ (Suvestinė redakcija nuo 2019-02-15)", "act_type": "Nutarimas", "local_id": "1017/2015", "notified": "2023-03-20", "journal": "Teisės aktų registras", "journal_number": "2015-14224", "journal_date": "2015-09-25", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301703", "title": "Lietuvos Respublikos pinigų plovimo ir teroristų finansavimo prevencijos įstatymas Nr. VIII-275 (suvestinė redakcija nuo 2023-01-01 iki 2023-01-31)", "act_type": "Įstatymas", "local_id": "VIII-275/1997", "notified": "2023-03-21", "journal": "Valstybės žinios", "journal_number": "64-1502", "journal_date": "1997-07-04", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301768", "title": "Lietuvos Respublikos viešojo sektoriaus atskaitomybės įstatymas Nr. X-1212 (suvestinė redakcija nuo 2023-01-01)", "act_type": "Įstatymas", "local_id": "X-1212/2007", "notified": "2023-03-21", "journal": "Valstybės žinios", "journal_number": "77-3046", "journal_date": "2007-07-12", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301816", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2019 m. gruodžio 20 d. įsakymas Nr. VA-109 „Dėl Privalomų automatinių apmokestinimo srities informacijos, susijusios su praneštinais tarpvalstybiniais susitarimais, mainų įgyvendinimo ir praneštinus tarpvalstybinius susitarimus identifikuojančių požymių nustatymo taisyklių patvirtinimo“", "act_type": "Įsakymas", "local_id": "VA-109/2019", "notified": "2023-03-21", "journal": "Teisės aktų registras", "journal_number": "2019-20952", "journal_date": "2019-12-20", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301695", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2017 m. gegužės 31 d. įsakymas Nr. VA-47 „Dėl Informacijos, būtinos tarptautiniams bendradarbiavimo įsipareigojimams dėl apsikeitimo informacija apie tarptautinių įmonių grupių pateiktas ataskaitas įgyvendinti, pateikimo taisyklių patvirtinimo“ (suvestinė redakcija nuo 2017-11-03)", "act_type": "Įsakymas", "local_id": "VA-47/2017", "notified": "2023-03-22", "journal": "Teisės aktų registras", "journal_number": "2017-09216", "journal_date": "2017-05-31", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301700", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2015 m. lapkričio 25 d. įsakymas Nr. VA-102 „Dėl Informacijos, būtinos tarptautiniams bendradarbiavimo įsipareigojimams dėl automatinių informacijos apie finansines sąskaitas mainų įgyvendinti, pateikimo taisyklių patvirtinimo“ (suvestinė redakcija nuo 2021-12-31)", "act_type": "Įsakymas", "local_id": "VA-102/2015", "notified": "2023-03-22", "journal": "Teisės aktų registras", "journal_number": "2015-18712", "journal_date": "2015-11-25", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301702", "title": "Lietuvos Respublikos Vyriausybės 2006 m. birželio 1 d. nutarimas Nr. 527 „Dėl Finansinių nusikaltimų tyrimo tarnybos prie Vidaus reikalų ministerijos disponuojamos informacijos apie kliento pinigines operacijas ir sandorius teikimo Lietuvos Respublikos teisėsaugos ir kitoms valstybės institucijoms bei Valstybės saugumo departamento ir Finansinių nusikaltimų tyrimo tarnybos prie Vidaus reikalų ministerijos keitimosi informacija įgyvendinant teroristų finansavimo prevencijos priemones taisyklių patvirtinimo“ (Suvestinė redakcija nuo 2010-04-18)", "act_type": "Nutarimas", "local_id": "527/2006", "notified": "2023-03-22", "journal": "Valstybės žinios", "journal_number": "63-2317", "journal_date": "2006-06-06", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301814", "title": "Lietuvos Respublikos mokesčių administravimo įstatymas Nr. IX-2112 (suvestinė redakcija nuo 2022-12-23 iki 2022-12-31)", "act_type": "Įstatymas", "local_id": "IX-2112/2004", "notified": "2023-03-22", "journal": "Valstybės žinios", "journal_number": "63-2243", "journal_date": "2004-04-28", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301815", "title": "Lietuvos Respublikos administracinių nusižengimų kodekso patvirtinimo, įsigaliojimo ir įgyvendinimo tvarkos įstatymas Nr. XII-1869 (suvestinė redakcija nuo 2022-12-09 iki 2022-12-31)", "act_type": "Įstatymas", "local_id": "XII-1869/2015", "notified": "2023-03-22", "journal": "Teisės aktų registras", "journal_number": "2015-11216", "journal_date": "2015-07-10", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301817", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2004 m. gegužės 5 d. įsakymas Nr. VA-87 „Dėl Mokestinių patikrinimų atlikimo, jų rezultatų įforminimo ir patvirtinimo taisyklių patvirtinimo“ (suvestinė redakcija nuo 2019-01-01)", "act_type": "Įsakymas", "local_id": "VA-87/2004", "notified": "2023-03-22", "journal": "Valstybės žinios", "journal_number": "80-2876", "journal_date": "2004-05-14", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202301818", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2022 m. gruodžio 29 d. įsakymas Nr. VA-101 „Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2005 m. birželio 14 d. įsakymo Nr. VA-52 „Dėl užsienio juridinio asmens įregistravimo į Mokesčių mokėtojų registrą / išregistravimo iš Mokesčių mokėtojų registro“ pakeitimo", "act_type": "Įsakymas", "local_id": "VA-101/2022", "notified": "2023-03-22", "journal": "Teisės aktų registras", "journal_number": "2022-27261", "journal_date": "2022-12-29", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202302160", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2023 m. balandžio 4 d. įsakymas Nr. VA-23 „Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2022 m. gruodžio 23 d. įsakymo Nr. VA-95 „Dėl Informacijos apie platformose vykdomas veiklas teikimo Valstybinei mokesčių inspekcijai taisyklių patvirtinimo“ pakeitimo“", "act_type": "Įsakymas", "local_id": "VA-23/2023", "notified": "2023-04-12", "journal": "Teisės aktų registras", "journal_number": "2023-06351", "journal_date": "2023-04-04", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202302161", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2023 m. balandžio 3 d. įsakymas Nr. VA-22 „Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2012 m. gruodžio 18 d. įsakymo Nr. VA-114 „Dėl Abipusės pagalbos ir keitimosi mokestine informacija su Europos Sąjungos valstybių narių kompetentingomis institucijomis taisyklių patvirtinimo“ pakeitimo“", "act_type": "Įsakymas", "local_id": "VA-22/2023", "notified": "2023-04-12", "journal": "Teisės aktų registras", "journal_number": "2023-06179", "journal_date": "2023-04-03", "journal_pages": null }, { "country": "LT", "celex": "72021L0514LTU_202305007", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2023 m. rugpjūčio 10 d. įsakymas Nr. VA-56 „Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2022 m. gruodžio 23 d. įsakymo Nr. VA-95 „Dėl Informacijos apie platformose vykdomas veiklas teikimo Valstybinei mokesčių inspekcijai taisyklių patvirtinimo“ pakeitimo\"", "act_type": "Įsakymas", "local_id": "VA-56/2023", "notified": "2023-09-14", "journal": "Teisės aktų registras", "journal_number": "2023-16088", "journal_date": "2023-08-10", "journal_pages": null } ], "measures_after_directive": 18, "cases": [ { "number": "INFR(2023)0024", "country": "LT", "title": "DAC7 - Partial transposition of Directive on Administrative Cooperation in the field of taxation by Lithuania", "active": false, "kind": "non_communication", "kind_ro": "Necomunicarea măsurilor de transpunere a directivelor", "decisions": [ { "date": "2023-01-26", "stage": "formal_notice", "label_ro": "Punere în întârziere, art. 258-260 alineatul (3) din TFUE", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null }, { "date": "2023-10-18", "stage": "case_closed", "label_ro": "Clasarea cauzei", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null } ] } ], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32021L0514)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32021L0514)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32021L0514", "retrieved": "2026-10-31" } ] }, { "country": "LU", "name_ro": "Luxemburg", "stage": "case_closed", "stage_label_ro": "Clasarea cauzei", "stage_date": "2023-10-18", "stage_kind": "non_communication", "days_from_deadline": 1400, "measures": [ { "country": "LU", "celex": "72021L0514LUX_202302841", "title": "Loi du 16 mai 2023 relative à l’échange automatique et obligatoire des informations déclarées par les\nOpérateurs de Plateforme et portant modification :\n1° de la loi modifiée du 19 décembre 2008 ayant pour objet la coopération interadministrative\net judiciaire et le renforcement des moyens de l’Administration des contributions directes, de\nl’Administration de l’enregistrement et des domaines et de l’Administration des douanes et accises\net portant modification de\n- la loi modifiée du 12 février 1979 concernant la taxe sur la valeur ajoutée ;\n- la loi générale des impôts (« Abgabenordnung ») ;\n- la loi modifiée du 17 avril 1964 portant réorganisation de l’Administration des contributions\ndirectes ;\n- la loi modifiée du 20 mars 1970 portant réorganisation de l’Administration de l’enregistrement\net des domaines ;\n- la loi modifiée du 27 novembre 1933 concernant le recouvrement des contributions directes et\ndes cotisations d’assurance sociale ;\n2° de la loi du 21 juillet 2012 portant transposition de la directive 2010/24/UE du Conseil du 16 mars\n2010 concernant l’assistance mutuelle en matière de recouvrement des créances relatives aux\ntaxes, impôts, droits et autres mesures ;\n3° de la loi modifiée du 29 mars 2013 relative à la coopération administrative dans le domaine fiscal ;\n4° de la loi modifiée du 18 décembre 2015 relative à la Norme commune de déclaration (NCD) ;\n5° de la loi modifiée du 23 décembre 2016 relative à la déclaration pays par pays ;\n6° de la loi modifiée du 25", "act_type": "Loi", "local_id": null, "notified": "2023-05-22", "journal": "Journal officiel du Grand-Duché de Luxembourg – Mémorial A", "journal_number": null, "journal_date": "2023-05-19", "journal_pages": null }, { "country": "LU", "celex": "72021L0514LUX_202302842", "title": "Règlement grand-ducal du 16 mai 2023 portant exécution de la loi du 16 mai 2023 relative à l’échange automatique et obligatoire des informations déclarées par les Opérateurs de Plateforme.", "act_type": "Règlement Grand-Ducal", "local_id": null, "notified": "2023-05-22", "journal": "Journal officiel du Grand-Duché de Luxembourg – Mémorial A", "journal_number": null, "journal_date": "2023-05-19", "journal_pages": null }, { "country": "LU", "celex": "72021L0514LUX_202302873", "title": "Loi du 16 mai 2023 relative à l’échange automatique et obligatoire des informations déclarées par les\nOpérateurs de Plateforme et portant modification :\n1° de la loi modifiée du 19 décembre 2008 ayant pour objet la coopération interadministrative\net judiciaire et le renforcement des moyens de l’Administration des contributions directes, de\nl’Administration de l’enregistrement et des domaines et de l’Administration des douanes et accises\net portant modification de\n- la loi modifiée du 12 février 1979 concernant la taxe sur la valeur ajoutée ;\n- la loi générale des impôts (« Abgabenordnung ») ;\n- la loi modifiée du 17 avril 1964 portant réorganisation de l’Administration des contributions\ndirectes ;\n- la loi modifiée du 20 mars 1970 portant réorganisation de l’Administration de l’enregistrement\net des domaines ;\n- la loi modifiée du 27 novembre 1933 concernant le recouvrement des contributions directes et\ndes cotisations d’assurance sociale ;\n2° de la loi du 21 juillet 2012 portant transposition de la directive 2010/24/UE du Conseil du 16 mars\n2010 concernant l’assistance mutuelle en matière de recouvrement des créances relatives aux\ntaxes, impôts, droits et autres mesures ;\n3° de la loi modifiée du 29 mars 2013 relative à la coopération administrative dans le domaine fiscal ;\n4° de la loi modifiée du 18 décembre 2015 relative à la Norme commune de déclaration (NCD) ;\n5° de la loi modifiée du 23 décembre 2016 relative à la déclaration pays par pays ;\n6° de la loi modifiée du 25", "act_type": "Loi", "local_id": null, "notified": "2023-05-24", "journal": "Journal officiel du Grand-Duché de Luxembourg – Mémorial A", "journal_number": null, "journal_date": "2023-05-19", "journal_pages": null }, { "country": "LU", "celex": "72021L0514LUX_202302874", "title": "Règlement grand-ducal du 16 mai 2023 portant exécution de la loi du 16 mai 2023 relative à l’échange automatique et obligatoire des informations déclarées par les Opérateurs de Plateforme.", "act_type": "Règlement Grand-Ducal", "local_id": null, "notified": "2023-05-24", "journal": "Journal officiel du Grand-Duché de Luxembourg – Mémorial A", "journal_number": null, "journal_date": "2023-05-19", "journal_pages": null } ], "measures_after_directive": 4, "cases": [ { "number": "INFR(2023)0026", "country": "LU", "title": "DAC7 - Lack of transposition of Directive on Administrative Cooperation in the field of taxation by Luxembourg", "active": false, "kind": "non_communication", "kind_ro": "Necomunicarea măsurilor de transpunere a directivelor", "decisions": [ { "date": "2023-01-26", "stage": "formal_notice", "label_ro": "Punere în întârziere, art. 258-260 alineatul (3) din TFUE", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null }, { "date": "2023-10-18", "stage": "case_closed", "label_ro": "Clasarea cauzei", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null } ] } ], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32021L0514)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32021L0514)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32021L0514", "retrieved": "2026-10-31" } ] }, { "country": "LV", "name_ro": "Letonia", "stage": "case_closed", "stage_label_ro": "Clasarea cauzei", "stage_date": "2023-12-20", "stage_kind": "non_communication", "days_from_deadline": 1400, "measures": [ { "country": "LV", "celex": "72021L0514LVA_202301403", "title": "Likums \"Grozījumi likumā \"Par nodokļiem un nodevām\"\"", "act_type": "Likums", "local_id": "338382", "notified": "2023-03-02", "journal": "Latvijas Vēstnesis", "journal_number": "2022/249A.2", "journal_date": "2022-12-23", "journal_pages": null }, { "country": "LV", "celex": "72021L0514LVA_202301406", "title": "Ministru kabineta 2013.gada 5.novembra noteikumi Nr.1245 \"Kārtība, kādā tiek veikta informācijas apmaiņa nodokļu jomā starp Latvijas un citu Eiropas Savienības dalībvalstu kompetentajām iestādēm un ārvalstu kompetentajām iestādēm, ar kurām ir noslēgti Latvijas Republikas Saeimas apstiprināti starptautiskie līgumi\"", "act_type": "Ministru Kabineta noteikumi", "local_id": "1245", "notified": "2023-03-02", "journal": "Latvijas Vēstnesis", "journal_number": "2013/218.13", "journal_date": "2013-11-07", "journal_pages": null }, { "country": "LV", "celex": "72021L0514LVA_202301826", "title": "Ministru kabineta 2023. gada 7. marta noteikumi Nr. 97 \"Noteikumi par automātisko informācijas apmaiņu par pārdevējiem, kuri gūst ienākumus, izmantojot digitālās platformas\".", "act_type": "Ministru Kabineta noteikumi", "local_id": "97", "notified": "2023-03-21", "journal": "Latvijas Vēstnesis", "journal_number": "57", "journal_date": "2023-03-21", "journal_pages": null }, { "country": "LV", "celex": "72021L0514LVA_202305249", "title": "Ministru kabineta 2023. gada 26. septembra noteikumi Nr. 539 \"Grozījums Ministru kabineta 2023. gada 7. marta noteikumos Nr. 97 \"Noteikumi par automātisko informācijas apmaiņu par pārdevējiem, kuri gūst ienākumus, izmantojot digitālās platformas\"\"", "act_type": "Ministru Kabineta noteikumi", "local_id": "539", "notified": "2023-09-29", "journal": "Latvijas Vēstnesis", "journal_number": "2023/188.3", "journal_date": "2023-09-28", "journal_pages": null }, { "country": "LV", "celex": "72021L0514LVA_202306576", "title": "2023. gada 6. decembra likums \"Grozījumi likumā \"Par nodokļiem un nodevām\"\"", "act_type": "Likums", "local_id": null, "notified": "2023-12-15", "journal": "Latvijas Vēstnesis", "journal_number": "241", "journal_date": "2023-12-13", "journal_pages": null } ], "measures_after_directive": 5, "cases": [ { "number": "INFR(2023)0028", "country": "LV", "title": "DAC7 - Partial transposition of Directive on Administrative cooperation in the field of taxation by Latvia", "active": false, "kind": "non_communication", "kind_ro": "Necomunicarea măsurilor de transpunere a directivelor", "decisions": [ { "date": "2023-01-26", "stage": "formal_notice", "label_ro": "Punere în întârziere, art. 258-260 alineatul (3) din TFUE", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null }, { "date": "2023-12-20", "stage": "case_closed", "label_ro": "Clasarea cauzei", "memo_url": null, "court_case": null, "court_url": null, "court_ruling": null } ] } ], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32021L0514)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32021L0514)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32021L0514", "retrieved": "2026-10-31" } ] }, { "country": "MT", "name_ro": "Malta", "stage": "due_no_action", "stage_label_ro": "Fără procedură CE deschisă", "stage_date": null, "stage_kind": null, "days_from_deadline": 1400, "measures": [ { "country": "MT", "celex": "72021L0514MLT_202300515", "title": "Cooperation with Other Jurisdictions on Tax Matters(Amendment) Regulations, 2023 - INCOME TAX ACT(CAP. 123)", "act_type": "Regulation", "local_id": "Legal Notice 8 of 2023", "notified": "2023-01-20", "journal": "Gazetta tal-Gvern ta", "journal_number": null, "journal_date": "2023-01-20", "journal_pages": null } ], "measures_after_directive": 1, "cases": [], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32021L0514)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32021L0514", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32021L0514)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32021L0514", "retrieved": "2026-10-31" } ] }, { "country": "NL", "name_ro": "Țările de Jos", "stage": "due_no_action", "stage_label_ro": "Fără procedură CE deschisă", "stage_date": null, "stage_kind": null, "days_from_deadline": 1400, "measures": [ { "country": "NL", "celex": "72021L0514NLD_202208214", "title": "Wijziging van de Wet op de internationale bijstandsverlening bij de heffing van belastingen in verband met de implementatie van Richtlijn (EU) 2021/514 van de Raad van 22 maart 2021 tot wijziging van Richtlijn 2011/16/EU betreffende de administratieve samenwerking op het gebied van de belastingen PbEU 2021, L 104) (Wet implementatie EU-richtlijn gegevensuitwisseling digitale platformeconomie)", "act_type": "Wet", "local_id": null, "notified": "2022-12-27", "journal": null, "journal_number": "538", "journal_date": "2022-12-27", "journal_pages": "00001-00016" }, { "country": "NL", "celex": "72021L0514NLD_202306091", "title": "Wet van 21 december 2022 tot wijziging van de Wet op de internationale bijstandsverlening bij de heffing van belastingen in verband met de implementatie van Richtlijn (EU) 2021/514 van de Raad van 22 maart 2021 tot wijziging van Richtlijn 2011/16/EU betreffende de administratieve samenwerking op het gebied van de belastingen (PbEU 2021, L 104) (Wet implementatie EU-richtlijn gegevensuitwisseling digitale platformeconomie)", "act_type": "Wet", "local_id": null, "notified": "2023-11-22", "journal": null, "journal_number": "538", "journal_date": "2022-12-27", "journal_pages": "00001-00016" }, { "country": "NL", "celex": "72021L0514NLD_202405447", "title": "Richtlijn (EU) 2021/514 (DAC7) betreffende de administratieve samenwerking op het gebied van belastingen door middel van de Wet op de 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