European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions
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European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. / Papis-Almansa, Marta Agnieszka; Lamensch, Marie; Jafari, Sascha.
I: International V A T Monitor, Bind 33, Nr. 6, 2022, s. 231-244.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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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