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ámbito de la fiscalidad, y otras normas tributarias.", "act_type": "Ley", "local_id": "13/2023", "notified": "2023-06-08", "journal": "Boletín Oficial del Estado ( B.O.E )", "journal_number": "124/2023", "journal_date": "2023-05-25", "journal_pages": "71538 a 71559" }, { "country": "ES", "celex": "72023L2226ESP_202400615", "title": "Real Decreto 117/2024, de 30 de enero, por el que se desarrollan las normas y los procedimientos de diligencia debida en el ámbito del intercambio automático obligatorio de información comunicada por los operadores de plataformas, y se modifican el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021 por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad, y otras normas tributarias.", "act_type": "Real Decreto", "local_id": "117/2024", "notified": "2024-01-31", "journal": "Boletín Oficial del Estado ( B.O.E )", "journal_number": "27/2024", "journal_date": "2024-01-31", "journal_pages": "11670 a 11714" }, { "country": "ES", "celex": "72023L2226ESP_202402166", "title": "Ley Foral 17/2023, de 26 de octubre, por la que se modifica la Ley Foral 13/2000, de 14 de diciembre, General Tributaria, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021, por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad", "act_type": "Ley", "local_id": "17/2023", "notified": "2024-05-17", "journal": "Boletín Oficial de Navarra ( B.O.N. )", "journal_number": "231/2023", "journal_date": "2023-11-07", "journal_pages": "37008 a 37013" }, { "country": "ES", "celex": "72023L2226ESP_202402256", "title": "Norma Foral 24/2023, de 15 de diciembre, de modificación de la Norma Foral 6/2005, de 28 de febrero, General Tributaria de Álava, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021, por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad y de modificación de la Norma Foral 33/2013, de 27 de noviembre, del Impuesto sobre la Renta de las Personas Físicas. Alava.", "act_type": "Norma Foral", "local_id": "24/2023", "notified": "2024-05-20", "journal": "Boletín Oficial del Territorio Histórico de Alava", "journal_number": "150/2023", "journal_date": "2023-12-29", "journal_pages": "1 a 9" }, { "country": "ES", "celex": "72023L2226ESP_202402257", "title": "Decreto Foral 3/2024, del Consejo de Gobierno Foral de 27 de febrero. Aprobar el desarrollo de las normas y los procedimientos de diligencia debida en el ámbito del intercambio automático obligatorio de información comunicada por los operadores de plataforma, así como modificar los Decretos Forales 3/2011 de 25 de enero, 35/2020 de 3 de noviembre, 111/2008 de 23 de diciembre y 71/2008 de 8 de julio. Alava.", "act_type": "Decreto Foral", "local_id": "3/2024", "notified": "2024-05-20", "journal": "Boletín Oficial del Territorio Histórico de Alava", "journal_number": "26/2024", "journal_date": "2024-03-01", "journal_pages": "1 a 21" }, { "country": "ES", "celex": "72023L2226ESP_202402258", "title": "Norma Foral 2/2023, de 21 de diciembre, por la que se modifican la Norma Foral 2/2005, de 8 de marzo, General Tributaria del Territorio Histórico de Gipuzkoa, en transposición de la Directiva (UE) 2021/514 del Consejo, de 22 de marzo de 2021, por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad, y otras normas tributarias. Guipuzcoa", "act_type": "Norma Foral", "local_id": "2/2023", "notified": "2024-05-20", "journal": "Boletín Oficial de Gipuzkoa", "journal_number": "124/2023", "journal_date": "2023-12-28", "journal_pages": "1 a 9" }, { "country": "ES", "celex": "72023L2226ESP_202402259", "title": "Decreto Foral 13/2024, de 27 de febrero, por el que se desarrollan las normas y los procedimientos de diligencia debida en el ámbito del intercambio automático obligatorio de información comunicada por los operadores de plataformas y se modifica el Reglamento por el que se desarrollan determinadas obligaciones tributarias formales, aprobado por el Decreto Foral 47/2013, de 17 de diciembre, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021 por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad. Guipúzcoa.", "act_type": "Decreto Foral", "local_id": "13/2024", "notified": "2024-05-20", "journal": "Boletín Oficial de Gipuzkoa", "journal_number": "44/2024", "journal_date": "2024-03-01", "journal_pages": "1 a 21" }, { "country": "ES", "celex": "72023L2226ESP_202402260", "title": "Norma Foral 8/2023, de 22 de noviembre, por la que se aprueban medidas para ordenar la implantación definitiva del sistema BATUZ, para la trasposición de la Directiva (UE) 2021/514 del Consejo, de 22 de marzo de 2021, por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad y otras modificaciones tributarias. Vizcaya.", "act_type": "Norma Foral", "local_id": "8/2023", "notified": "2024-05-20", "journal": "Boletín Oficial de Bizkaia", "journal_number": "225/2023", "journal_date": "2023-11-23", "journal_pages": "25 a 52" }, { "country": "ES", "celex": "72023L2226ESP_202402261", "title": "Decreto Foral 21/2024, de 29 de febrero, de la Diputación Foral de Bizkaia, por el que se desarrollan las normas y procedimientos de diligencia debida en el ámbito del intercambio automático obligatorio de información comunicada por los operadores de plataforma y se modifica el Reglamento por el que se regulan las obligaciones tributarias formales del Territorio Histórico de Bizkaia, aprobado por Decreto Foral de la Diputación Foral de Bizkaia 205/2008, de 22 de diciembre, en transposición de la Directiva (UE) 2021/514 del Consejo de 22 de marzo de 2021 por la que se modifica la Directiva 2011/16/UE relativa a la cooperación administrativa en el ámbito de la fiscalidad, y otras normas tributarias. Vizcaya", "act_type": "Decreto Foral", "local_id": "21/2024", "notified": "2024-05-20", "journal": "Boletín Oficial de Bizkaia", "journal_number": "45/2024", "journal_date": "2024-03-04", "journal_pages": "27 a 46" } ], "measures_after_directive": 8, "cases": [ { "number": "INFR(2026)0060", "country": "ES", "title": "Lack of transposition of Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC8) (first deadline 31/12/2025) by Spain", "active": true, "kind": "non_communication", "kind_ro": "Necomunicarea măsurilor de transpunere a directivelor", "decisions": [ { "date": "2026-01-29", "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 } ] } ], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32023L2226)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32023L2226", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32023L2226)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32023L2226", "retrieved": "2026-10-31" } ] }, { "country": "FI", "name_ro": "Finlanda", "stage": "due_no_action", "stage_label_ro": "Fără procedură CE deschisă", "stage_date": null, "stage_kind": null, "days_from_deadline": 304, "measures": [ { "country": "FI", "celex": "72023L2226FIN_202506781", "title": "Laki raportoivien kryptovarapalvelun tarjoajien tiedonantovelvollisuudesta verotuksen alalla / Lag om skyldighet för rapporteringsskyldiga leverantörer av kryptotillgångstjänster att lämna upplysningar i fråga om beskattning (1041/2025) 28.11.2025", "act_type": "Laki", "local_id": "1041/2025", "notified": "2025-12-08", "journal": "Suomen 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"country": "FI", "celex": "72023L2226FIN_202506785", "title": "Laki hallinnollisesta yhteistyöstä verotuksen alalla ja direktiivin 77/799/ETY kumoamisesta annetun neuvoston direktiivin lainsäädännön alaan kuuluvien\nsäännösten kansallisesta täytäntöönpanosta ja direktiivin soveltamisesta / Lag om det nationella genomförandet av de bestämmelser som hör till området för\nlagstiftningen i rådets direktiv om administrativt samarbete i fråga om beskattning och om upphävande av direktiv 77/799/EEG samt om tillämpning av direktivet 15.3.2013 (185/2013), viimeksi muutettuna / ändrad senast genom (1044/2025) 28.11.2025", "act_type": "Laki", "local_id": "185/2013", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "185/2013", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506786", "title": "Laki raportoitavista järjestelyistä verotuksen alalla / Lagen om rapporteringspliktiga arrangemang i fråga om beskattning (1559/2019) 30.12.2019, viimeksi muutettuna / ändrad senast genom (1045/2025) 28.11.2025", "act_type": "Laki", "local_id": "1559/2019", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "1559/2019", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506788", "title": "Laki verotustietojen julkisuudesta ja salassapidosta / Lag om offentlighet och sekretess i fråga om beskattningsuppgifter (1346/1999) 30.12.1999", "act_type": "Laki", "local_id": "1346/1999", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "1346/1999", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506789", "title": "Laki Verohallinnosta / Lag om Skatterförvaltningen (503/2010) 11.6.2010", "act_type": "Laki", "local_id": "503/2010", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "503/2010", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506791", "title": "Laki julkisen hallinnon tiedonhallinnasta / Lag om informationshantering inom den offentliga förvaltningen (906/2019) 9.8.2019", "act_type": "Laki", "local_id": "906/2019", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "906/2019", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506792", "title": "Kirjanpitolaki / Bokföringslag (1336/1997) 30.12.1997", "act_type": "Laki", "local_id": "1336/1997", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "1336/1997", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506793", "title": "Ennakkoperintälaki / Lag om förskottsuppbörd (1118/1996) 20.12.1996", "act_type": "Laki", "local_id": "1118/1996", "notified": "2025-12-08", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "1118/1996", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506814", "title": "Laki hallinnollisesta yhteistyöstä verotuksen alalla ja direktiivin 77/799/ETY\nkumoamisesta annetun neuvoston direktiivin lainsäädännön alaan kuuluvien\nsäännösten kansallisesta täytäntöönpanosta ja direktiivin soveltamisesta / Lag om det nationella genomförandet av de bestämmelser som hör till området för lagstiftningen i rådets direktiv om administrativt samarbete i fråga om beskattning och om upphävande av direktiv 77/799/EEG samt om tillämpning av direktivet (185/2013) 15.3.2013, viimeksi muutettuna / ändrad senast genom (1044/2025) 28.11.2025", "act_type": "Laki", "local_id": "185/2013", "notified": "2025-12-09", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "185/2013", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506815", "title": "Laki julkisen hallinnon tiedonhallinnasta / Lag om informationshantering inom den offentliga förvaltningen (906/2019) 9.8.2019", "act_type": "Laki", "local_id": "906/2019", "notified": "2025-12-09", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "906/2019", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506816", "title": "Kirjanpitolaki / Bokföringslag (1336/1997) 30.12.1997", "act_type": "Laki", "local_id": "1336/1997", "notified": "2025-12-09", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "1336/1997", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202506817", "title": "Laki Verohallinnosta / Lag om Skatterförvaltningen (503/2010) 11.6.2010", "act_type": "Laki", "local_id": "503/2010", "notified": "2025-12-09", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "503/2010", "journal_date": null, "journal_pages": null }, { "country": "FI", "celex": "72023L2226FIN_202600051", "title": "Laki digitaalisen alustatalouden toimijoiden tiedoantovelvollisuudesta verotuksen alalla / Lag om skyldighet för aktörer inom digital platformsekonomi atta lämna upplysningar i fråga om beskattning (1267/2022) 29.12.2022, viimeksi muutettuna / ändrad senast genom (1280/2025) 22.12.2025", "act_type": "Laki", "local_id": "1267/2022", "notified": "2026-01-05", "journal": "Suomen säädöskokoelma (SK)", "journal_number": "1267/2022", "journal_date": null, "journal_pages": null } ], "measures_after_directive": 15, "cases": [], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32023L2226)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32023L2226", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32023L2226)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32023L2226", "retrieved": "2026-10-31" } ] }, { "country": "FR", "name_ro": "Franța", "stage": "due_no_action", "stage_label_ro": "Fără procedură CE deschisă", "stage_date": null, "stage_kind": null, "days_from_deadline": 304, "measures": [ { "country": "FR", "celex": "72023L2226FRA_202600426", "title": "Article 1649 AC du code général des impôts", "act_type": "Code", "local_id": "Article 1649 AC du code général des impôts", "notified": "2026-01-15", "journal": "Journal Officiel de la République Française (JORF)", "journal_number": null, "journal_date": "2023-01-01", "journal_pages": null }, { "country": "FR", "celex": "72023L2226FRA_202600427", "title": "Article 1649 AC bis du code général des impôts", "act_type": "Code", "local_id": "Article 1649 AC bis du code général des impôts", "notified": "2026-01-15", "journal": "Journal Officiel de la République Française (JORF)", "journal_number": null, "journal_date": "2025-02-14", "journal_pages": null }, { "country": "FR", "celex": "72023L2226FRA_202600428", "title": "Article 1649 AC ter du code général des impôts", 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IX-2112 (suvestinė redakcija nuo 2023-05-24 iki 2023-12-31)", "act_type": "Įstatymas", "local_id": "IX-2112/2004", "notified": "2025-12-31", "journal": "Teisės aktų registras", "journal_number": "63-2243/2004", "journal_date": "2004-04-28", "journal_pages": null }, { "country": "LT", "celex": "72023L2226LTU_202507466", "title": "Lietuvos Respublikos administracinių nusižengimų kodekso 207, 589, 673 straipsnių ir priedo pakeitimo ir kodekso papildymo 188-6 ir 188-7 straipsniais įstatymas Nr. XV-415", "act_type": "Įstatymas", "local_id": "XV-415/2025", "notified": "2025-12-31", "journal": "Teisės aktų registras", "journal_number": "2025-15495", "journal_date": "2025-09-16", "journal_pages": null }, { "country": "LT", "celex": "72023L2226LTU_202507467", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2022 m. gruodžio 23 d. įsakymas Nr. VA-95 „Dėl Informacijos apie platformose vykdomas veiklas teikimo Valstybinei mokesčių inspekcijai taisyklių patvirtinimo“ (suvestinė redakcija nuo 2023-04-05 iki 2023-08-10)", "act_type": "Įsakymas", "local_id": "VA-95/2022", "notified": "2025-12-31", "journal": "Teisės aktų registras", "journal_number": "2022-26730", "journal_date": "2022-12-23", "journal_pages": null }, { "country": "LT", "celex": "72023L2226LTU_202507468", "title": "Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2025 m. gruodžio 23 d. įsakymas Nr. VA-131 „Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2025 m. gruodžio 22 d. įsakymo Nr. VA-128 „Dėl valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2019 m. gruodžio 20 d. įsakymo 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“ pakeitimo“ pakeitimo", "act_type": "Įsakymas", "local_id": "VA-131/2025", "notified": "2025-12-31", "journal": "Teisės aktų registras", "journal_number": "2025-22559", "journal_date": "2025-12-23", "journal_pages": null } ], "measures_after_directive": 11, "cases": [], "sources": [ { "label": "EUR-Lex, măsuri naționale de transpunere (32023L2226)", "url": "https://eur-lex.europa.eu/legal-content/RO/NIM/?uri=CELEX:32023L2226", "retrieved": "2026-10-31" }, { "label": "Comisia Europeană, registrul deciziilor privind încălcarea dreptului UE (32023L2226)", "url": "https://ec.europa.eu/implementing-eu-law/search-infringement-decisions/index.html?langCode=RO&version=v1&typeOfSearch=byCase&legalBasis=32023L2226", "retrieved": "2026-10-31" } ] }, 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