Towards mandatory e-invoicing for VAT and a common clearance system rich pickings from embracing technology! Roland Ismer
By: Ismer, Roland
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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 |
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| Artículos | IEF | IEF | OP 2141-B/2021/3-1 (Browse shelf) | Available | OP 2141-B/2021/3-1 |
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| OP 2141-B/2021/2-3 A new (circular) economy | OP 2141-B/2021/2-4 The development of the doctrine of abuse of law and the Danish cases | OP 2141-B/2021/3 EC Tax Review | OP 2141-B/2021/3-1 Towards mandatory e-invoicing for VAT and a common clearance system | OP 2141-B/2021/3-2 Are the OECD/G20 pillar two GloBE-rules compliant with the fundamental freedoms? | OP 2141-B/2021/3-3 The comitology proposal | OP 2141-B/2021/3-4 Cloaking Member State objectives through legislative instruments |
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.
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