Richtlijn (EU) 2021/514 (DAC7) betreffende de administratieve samenwerking op het gebied van belastingen door middel van de Wet op de internationale bijstandsverlening bij de heffing van belastingen (WIB)

This directive aims to improve tax cooperation between EU member states by requiring digital platforms to report information on sellers operating on their services. This helps combat tax evasion and ensures fairer taxation. It affects digital platform operators and sellers using them, requiring them to provide data to tax authorities. This enhances transparency and supports national tax administrations in their work.