Towards mandatory e-invoicing for VAT and a common clearance system rich pickings from embracing technology! Roland Ismer
By: Ismer, Roland
.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | NOTIFICACIONES TRIBUTARIAS | GESTION TRIBUTARIA | ADMINISTRACIÓN ELECTRÓNICA | ARMONIZACION FISCAL | UNION EUROPEA
In:
EC Tax Review v. 30, Issue 3, June 2021, p. 82-85Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2021/3-1 (Browse shelf) | Available | OP 2141-B/2021/3-1 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.