Quotation Kallay Cicin-Sain, Nevia, Englisch, Joachim. 2021. DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare? Intertax. 50 (1), 7-27.




Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the several European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights. Among the issues that are analysed in depth in this article are the initiation of joint audits at the taxpayer’s request, the possibility to conduct a joint audit without the taxpayer’s consent, and the legal instruments at the disposal of the taxpayer against the initiation of a joint audit or certain audit activities. Further issues concerning the applicable law, data protection standards as well as legal instruments against the findings ensuing from a joint audit are also part of the analysis.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Intertax
WU-Journal-Rating new STRAT-C
Language English
Title DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare?
Volume 50
Number 1
Year 2021
Page from 7
Page to 27
Reviewed? Y
DOI na
Open Access N


Kallay Cicin-Sain, Nevia (Details)
Englisch, Joachim (Institute for Tax Law, Faculty of Law, University of Münster (WWU), Germany)
Institute for Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5112 European law (Details)
5206 Financial law (Details)
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