Fixing the EU VAT system with technology?
The purpose of the conference is to contribute to building better future EU VAT system by addressing the successes and fallacies of the use of technology in VAT administration and identifying the best way forward for building a sustainable, fraud-proof, simple to comply with and legitimate VAT system in which tax technology will go hand in hand with respect for the rule of law, the fundamental rights of individuals and businesses and the underlying principles of the EU VAT system.
To achieve this objective, the conference will gather a number of top international authorities in the field of tax and VAT law, EU law, human rights law and technology law from academia as well as representatives from the European Commission, national tax administrations and businesses to engage in a critical and constructive discussion from the different represented perspectives. In search for a balancing between on the one hand the efficient and effective use of technology in VAT administration and on the other hand enhancing the rule of law, fundamental constitutional principles and the legal character of VAT.
The expectation is that the conclusions stemming from the discussion will allow to draw concrete recommendations as to future EU VAT reforms, clarify the legal requirements for a legitimate use of technology by tax administration and the role of national procedural laws, national courts and businesses in applying and enforcing the contemporary, fraud-proof and legitimate VAT laws.
The conference is organized by WELMA – Research Centre for Legal Studies in Welfare and the Market, and FIRE – Fiscal Relations Research Group, Faculty of Law, University of Copenhagen.
The conference is co-financed by the Nordic Tax Research Council and is organized in connection to the MSCA IF Research Project VATTECH.
Read more about the conference: Fixing the EU VAT system with technology?: Towards a contemporary, fraud-proof and legitimate VAT in the Digital Age.