European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions

Research output: Contribution to journal › Journal article › Research › peer-review

Standard

European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. / Papis-Almansa, Marta Agnieszka; Lamensch, Marie; Jafari, Sascha.

In: International V A T Monitor, Vol. 33, No. 6, 2022, p. 231-244.

Research output: Contribution to journal › Journal article › Research › peer-review

Harvard

Papis-Almansa, MA, Lamensch, M & Jafari, S 2022, 'European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions', International V A T Monitor, vol. 33, no. 6, pp. 231-244. <https://research-ibfd-org.ludwig.lub.lu.se/#/doc?url=/document/ivm_2022_06_e2_1>

APA

Papis-Almansa, M. A., Lamensch, M., & Jafari, S. (2022). European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. International V A T Monitor, 33(6), 231-244. https://research-ibfd-org.ludwig.lub.lu.se/#/doc?url=/document/ivm_2022_06_e2_1

Vancouver

Papis-Almansa MA, Lamensch M, Jafari S. European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. International V A T Monitor. 2022;33(6):231-244.

Author

Papis-Almansa, Marta Agnieszka ; Lamensch, Marie ; Jafari, Sascha. / European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. In: International V A T Monitor. 2022 ; Vol. 33, No. 6. pp. 231-244.

Bibtex

@article{87a6546cf99849e58563c03c577e8b09,
title = "European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions",
abstract = "While the EU VAT world is holding its breath and waits for the European Commission to publish a proposal to streamline digital reporting requirements in the European Union, in this article the authors make a proposal for a secure digital reporting standard that takes into account the legitimate interests of Member States and taxable persons alike, and is compatible with the fundamental rights and principles enshrined in EU law.",
author = "Papis-Almansa, {Marta Agnieszka} and Marie Lamensch and Sascha Jafari",
year = "2022",
language = "English",
volume = "33",
pages = "231--244",
journal = "International V A T Monitor",
issn = "0925-0832",
publisher = "International Bureau of Fiscal Documentation (I B F D)",
number = "6",

}

RIS

TY - JOUR

T1 - European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions

AU - Papis-Almansa, Marta Agnieszka

AU - Lamensch, Marie

AU - Jafari, Sascha

PY - 2022

Y1 - 2022

N2 - While the EU VAT world is holding its breath and waits for the European Commission to publish a proposal to streamline digital reporting requirements in the European Union, in this article the authors make a proposal for a secure digital reporting standard that takes into account the legitimate interests of Member States and taxable persons alike, and is compatible with the fundamental rights and principles enshrined in EU law.

AB - While the EU VAT world is holding its breath and waits for the European Commission to publish a proposal to streamline digital reporting requirements in the European Union, in this article the authors make a proposal for a secure digital reporting standard that takes into account the legitimate interests of Member States and taxable persons alike, and is compatible with the fundamental rights and principles enshrined in EU law.

M3 - Journal article

VL - 33

SP - 231

EP - 244

JO - International V A T Monitor

JF - International V A T Monitor

SN - 0925-0832

IS - 6

ER -

ID: 329702033