The Polish clearing house system a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges Marta Papis-Almansa
By: Papis - Almansa, Marta
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | RECAUDACION | ADMINISTRACIÓN ELECTRÓNICA | ADMINISTRACION TRIBUTARIA | POLONIA | UNION EUROPEA
In:
EC Tax Review v. 28, n. 1, February 2019, p. 43-56Summary: This article examines the potential risks and necessary guarantees for consistency with the provisions in the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud, the STIR.
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| Artículos | IEF | IEF | OP 2141-B/2019/1-5 (Browse shelf) | Available | OP 2141-B/2019/1-5 |
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Resumen.
This article examines the potential risks and necessary guarantees for consistency with the provisions in the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud, the STIR.
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