European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions
Research output: Contribution to journal › Journal article › Research › peer-review
Documents
- European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions - IBFD (4)
Final published version, 628 KB, PDF document
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.
Original language | English |
---|---|
Journal | International V A T Monitor |
Volume | 33 |
Issue number | 6 |
Pages (from-to) | 231-244 |
Number of pages | 14 |
ISSN | 0925-0832 |
Publication status | Published - 2022 |
Links
- https://research-ibfd-org.ludwig.lub.lu.se/#/doc?url=/document/ivm_2022_06_e2_1
Final published version
ID: 329702033