The Polish clearing house system: A 'stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
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The Polish clearing house system : A 'stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges. / Papis-Almansa, Marta.
I: EC Tax Review, Bind 28, Nr. 1, 2019, s. 43-56.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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TY - JOUR
T1 - The Polish clearing house system
T2 - A 'stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
AU - Papis-Almansa, Marta
N1 - Publisher Copyright: © 2019 Kluwer Law International BV, The Netherlands.
PY - 2019
Y1 - 2019
N2 - Effective and deterrent methods of combating VAT fraud are crucial for the undisturbed functioning of EU internal market, provision of sound legal framework for taxpayers and protection of the integrity of the fiscal systems of the Member States. Artificial intelligence, algorithms and other technological developments involving big data analysis provide potent tools, which can assist tax administrations in enforcing taxpayers' compliance and preventing fraudulent activities with an unprecedented efficiency and effectiveness. However, reliance on such tools in exercise of State's powers must respect fundamental rights of taxpayers, such as the right to fair trial. This article examines the potential risks and necessary guarantees for the consistency with the provision of the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud.
AB - Effective and deterrent methods of combating VAT fraud are crucial for the undisturbed functioning of EU internal market, provision of sound legal framework for taxpayers and protection of the integrity of the fiscal systems of the Member States. Artificial intelligence, algorithms and other technological developments involving big data analysis provide potent tools, which can assist tax administrations in enforcing taxpayers' compliance and preventing fraudulent activities with an unprecedented efficiency and effectiveness. However, reliance on such tools in exercise of State's powers must respect fundamental rights of taxpayers, such as the right to fair trial. This article examines the potential risks and necessary guarantees for the consistency with the provision of the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud.
UR - http://www.scopus.com/inward/record.url?scp=85065865766&partnerID=8YFLogxK
M3 - Journal article
AN - SCOPUS:85065865766
VL - 28
SP - 43
EP - 56
JO - EC Tax Review
JF - EC Tax Review
SN - 0928-2750
IS - 1
ER -
ID: 321965921