EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7)
EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7) — 50% covered.
4 requirements · 0 enforced · 4 designed · 0 advisory · 0 deferred.
Source: The EU Directive on Administrative Cooperation (Directive 2011/16/EU) as amended: DAC6 (2018/822) imposes mandatory disclosure of reportable cross-border arrangements that meet defined hallmarks (categories A–E, some subject to a main-benefit test) by intermediaries or relevant taxpayers within 30 days; DAC7 (2021/514) imposes reporting obligations on digital-platform operators. KYE Protocol™ governs whether an AI-generated arrangement / advice that may be reportable proceeds to a consequential action only after the hallmark / disclosure screen is recorded, under a named preparer's authority. KYE does not classify hallmarks or determine reportability itself. · License: EU directives are published in the Official Journal of the EU; KYE registry cites DAC6 / DAC7 obligations and hallmark categories for mapping purposes.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| DAC6 hallmark screening | 2 | 0 | 2 | 0 | 0 | 50% |
| DAC6 disclosure & reporting window | 1 | 0 | 1 | 0 | 0 | 50% |
| DAC7 platform reporting | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
eu-dac.dac6-reportable-arrangement |
DAC6 reportable-arrangement (hallmark) screen recorded before advice proceeds | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
eu-dac.dac6-main-benefit-test |
DAC6 main-benefit test assessed for hallmarks that require it | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
eu-dac.dac6-disclosure-window |
DAC6 30-day disclosure obligation flagged and signed off | designed | rule_packs: kye:rule-pack:tax-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |
eu-dac.dac7-platform-reporting |
DAC7 platform-operator reporting data provenance-pinned | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |