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

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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 languageEnglish
JournalInternational V A T Monitor
Volume33
Issue number6
Pages (from-to)231-244
Number of pages14
ISSN0925-0832
Publication statusPublished - 2022

ID: 329702033