La transposition de la "DAC 7" dans le droit fiscal national (DPMG): Transposition des directives européennes par la loi autrichienne sur l'obligation de déclaration des plateformes numériques
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Cette directive devait être transposée dans le droit national avant le 31 décembre 2022. L'Autriche s'est acquittée de cette obligation avec la loi de transposition DPMG, qui est déjà entrée en vigueur le 1er janvier 2023.
La question est maintenant de savoir comment les dispositions de la directive ont été transposées dans le droit autrichien. Pour ce faire, nous analyserons tout d'abord la DAC 7, avant de nous pencher sur la loi de transposition autrichienne - la loi sur l'obligation de déclaration des plateformes numériques.
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