Secure Digital Reporting Requirements to Tackle EU VAT Fraud

Lamensch, Marie;et.al.
(2023) The Implications of Online Platforms and Technology on Taxation — ISBN: [9789087228361], published

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In this contribution the authors seek to lay down the theoretical bases of a DRR system for intra-Community supplies that would enable Member States to better tackle VAT fraud while at the same time guaranteeing the confidentiality of taxpayers and Member States, allow for interoperability and make it easier for businesses to comply, and – last but not least – would be relatively balanced in terms of taxpayers’ rights.
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Lamensch, M., & et al. (2023). Secure Digital Reporting Requirements to Tackle EU VAT Fraud. In Dennis Weber (ed.) (ed.), The Implications of Online Platforms and Technology on Taxation. IBFD. https://hdl.handle.net/2078.5/106217