A new weapon in the fight against e-commerce VAT fraud electrónico information from payment service providers Madeleine Merkx and Anne Janssen
By: Merkx, Madeleine
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Contributor(s): Janssen, Anne.
Material type: 
ArticlePublisher: 2019Subject(s): COMERCIO ELECTRONICO | IMPUESTO SOBRE EL VALOR AÑADIDO | INFORMACION TRIBUTARIA | UNION EUROPEA
In:
International VAT Monitor v. 30, n. 6, November / December 2019, p. 231-239Summary: In December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2019/6-1 (Browse shelf) | Available | IVM/2019/6-1 |
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Disponible únicamente en formato electrónico.
Resumen.
In December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved.
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