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

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningfagfællebedømt

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.
OriginalsprogEngelsk
TidsskriftInternational V A T Monitor
Vol/bind33
Udgave nummer6
Sider (fra-til)231-244
Antal sider14
ISSN0925-0832
StatusUdgivet - 2022

ID: 329702033