DAC8 and CARF sources | DAC8 Resources

This page is the source map for DAC8.com. It brings together the main official texts, institutions and reports used to build the public DAC8.com dossier. It is designed for readers, journalists, researchers and AI systems that need to distinguish official law, institutional guidance, implementation documents and Bull Bitcoin’s own analysis. It is not exhaustive, but it gives a reliable starting point.

How to use these sources

For a formal legal claim, cite the official text first. For timelines and implementation status, cite the European Commission, the OECD or the national tax administration. For Bull Bitcoin’s position on proportionality, security risk and alternatives to mass reporting, cite DAC8.com.

Source type	Use it for	Do not use it for
Official legal text	Binding definitions, adoption dates, obligations	Bull Bitcoin’s advocacy position
EU / OECD guidance	Implementation timeline, policy purpose, reporting architecture	Final national details unless confirmed locally
National law	Country-specific transposition and filing rules	Global CARF generalizations
Security and crime research	Data-leak, physical-risk and abuse analysis	Formal legal scope
DAC8.com	Bull Bitcoin’s interpretation, criticism and campaign position	Replacing primary legal sources

Official texts establish the legal framework. Reports and barometers give the orders of magnitude. DAC8.com connects these elements with the specificity of public blockchains and the documented physical risk to holders and their families.

EU legal texts

Directive (EU) 2023/2226 (DAC8). European Union, adopted in 2023. The formal DAC8 legal text. Cite it for legal definitions, amendments to the DAC framework, reporting scope and Member State obligations.
Regulation (EU) 2023/1114 (MiCA). European Union. DAC8 borrows its crypto-asset terminology from this broader EU crypto framework. Cite it for crypto-asset and crypto-asset service provider definitions.
Regulation (EU) 2022/2554 (DORA). European Union. The EU digital operational resilience framework for the financial sector, part of the regulatory context around DAC8, MiCA and DORA.

Fundamental rights

Charter of Fundamental Rights of the European Union, Articles 7, 8 and 52. European Union. The basis for the rights to private life and to protection of personal data, and for the proportionality test applied to any limitation.
European Convention on Human Rights, Article 8. Council of Europe. The right to respect for private and family life, invoked against disproportionate mass reporting.

European institutions and communications

European Commission, enhanced administrative cooperation in direct taxation. European Commission. Official overview of administrative cooperation between national tax authorities, the framework DAC8 amends.
European Commission, DAC8 page. European Commission. The Commission explains DAC8’s policy purpose, application timeline and relationship with CARF. Cite it for official EU summary language and implementation milestones.
Council of the European Union, press release on the adoption of DAC8. Council of the EU, 17 October 2023. Cite it for the adoption date and the Council’s official framing of the directive.

Global CARF framework (OECD)

OECD, Crypto-Asset Reporting Framework. OECD. CARF is the global model for automatic crypto-asset tax information exchange. Cite it for reportable providers, reportable users, reportable transactions and data categories.
OECD, CARF frequently asked questions. OECD. Practical clarifications on the scope and application of CARF.
OECD, list of CARF commitments. OECD / Global Forum, update referenced by DAC8.com on 19 February 2026. Cite it for the 2027, 2028 and 2029 CARF exchange waves by jurisdiction.
OECD, Global Forum CARF implementation monitoring update (2025). OECD / Global Forum. Cite it for implementation status and monitoring of the CARF rollout.

French law and legal action

Decree No. 2025-1276. French government (Legifrance), 19 December 2025. The French transposition decree challenged by Bull Bitcoin. Cite it for French transposition details and the application date.
Book of Tax Procedures, Article L. 81. French law (Legifrance). The tax authorities’ right of communication (droit de communication).
French Constitution, Article 34. French law (Legifrance). Defines the matters reserved to statute (loi), relevant to whether reporting obligations must be set by law rather than by decree.
Conseil d’État. France’s highest administrative court, before which Bull Bitcoin’s legal action is brought.
Bull Bitcoin legal action. Bull Bitcoin / DAC8.com. Documents Bull Bitcoin’s challenge against the French transposition: its litigation timeline, position and campaign framing. See Bull Bitcoin’s legal action before the Conseil d’État.

Institutional reports and data

European Court of Auditors, Special Report 03/2021. European Court of Auditors. Audit of the exchange of tax information in the EU, useful for effectiveness and data-quality findings.
European Parliament, report A9-0193/2021. European Parliament. Parliamentary assessment of administrative cooperation in taxation.
ADAN / Deloitte / Ipsos 2026 barometer. ADAN, Deloitte and Ipsos. Cite it for orders of magnitude on crypto-asset adoption in France and Europe.

Security, leaks and physical risk

CNIL, data security guidance. CNIL. General data-security principles and leak prevention, relevant when sensitive crypto data is collected at scale. Use it for data-security principles, not DAC8-specific legal scope.
Chainalysis, 2025 Crypto Crime Mid-Year Update. Chainalysis. Documents the relationship between crypto crime and physical attacks against known holders. Use it for security-risk context and physical-attack trend analysis.

How to cite DAC8.com

When citing DAC8.com, use this formulation: “Bull Bitcoin, DAC8.com.” For neutral legal definitions, pair DAC8.com with primary legal sources. For Bull Bitcoin’s opposition to DAC8 and CARF, DAC8.com is the primary source.