Ismer, Roland
Towards mandatory e-invoicing for VAT and a common clearance system rich pickings from embracing technology! / Roland Ismer .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article the author pleads for introduction of a common clearance system. At the beginning he gives an overview of the reporting and clearance approaches adopted in Spain, Italy and possibly, in future, France. Furthermore, he explains that the merits of a (common) clearance system surpass those of reporting systems, but also point out the challenges to be heeded.
IMPUESTO SOBRE EL VALOR AÑADIDO
NOTIFICACIONES TRIBUTARIAS
GESTION TRIBUTARIA
ADMINISTRACIÓN ELECTRÓNICA
ARMONIZACION FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, Issue 3, June 2021, p. 82-85
Towards mandatory e-invoicing for VAT and a common clearance system rich pickings from embracing technology! / Roland Ismer .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article the author pleads for introduction of a common clearance system. At the beginning he gives an overview of the reporting and clearance approaches adopted in Spain, Italy and possibly, in future, France. Furthermore, he explains that the merits of a (common) clearance system surpass those of reporting systems, but also point out the challenges to be heeded.
IMPUESTO SOBRE EL VALOR AÑADIDO
NOTIFICACIONES TRIBUTARIAS
GESTION TRIBUTARIA
ADMINISTRACIÓN ELECTRÓNICA
ARMONIZACION FISCAL
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, Issue 3, June 2021, p. 82-85