Lejeune, Ine
Is ViDA a diva deserving a big applause from 37.5 million unpaid tax collectors? electrónico / Ine Lejeune
In this Column, the author looks at the ViDA proposal, more specifically at the proposed digital reporting requirement (DRR) for B2B intra-Community supplies. She discusses why the EU Commission is proposing the second-best solution, and not, in her view, the best option, the “Maximal Approach”.
IMPUESTO SOBRE EL VALOR AÑADIDO
ViDA (UNIÓN EUROPEA)
ECONOMÍA DIGITAL
International VAT Monitor 0925-0832 Vol. 34, no. 6, 2023, p. 221-222
Is ViDA a diva deserving a big applause from 37.5 million unpaid tax collectors? electrónico / Ine Lejeune
In this Column, the author looks at the ViDA proposal, more specifically at the proposed digital reporting requirement (DRR) for B2B intra-Community supplies. She discusses why the EU Commission is proposing the second-best solution, and not, in her view, the best option, the “Maximal Approach”.
IMPUESTO SOBRE EL VALOR AÑADIDO
ViDA (UNIÓN EUROPEA)
ECONOMÍA DIGITAL
International VAT Monitor 0925-0832 Vol. 34, no. 6, 2023, p. 221-222