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

Lamensch, Marie;et.al.
(2022) International V A T Monitor — Vol. 33, n° 6, p. 1 (2022)

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Abstract
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 EU, 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 taxpayers alike, and is compatible with the Fundamental Rights and principles enshrined in EU law.
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Lamensch, M., & et al. (2022). Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions. International V A T Monitor, 33(6), 1. https://hdl.handle.net/2078.5/27307 (Original work published 2022)