Business-friendly real-time reporting in the European Union electrónico are we moving in the right direction? Sascha Jafari
By: Jafari, Sascha
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EMPRESAS | INFORMES EN TIEMPO REAL | INFORMACION TRIBUTARIA | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 5, 2021 Summary: Real-time reporting systems are becoming more and more common in the European Union. Although proven successful in terms of fighting fraud, the way of implementing real-time reporting can have an enormous impact on businesses. In the Column, the author explains that the tax authorities should make sure that such a system is business-friendly, has guaranteed confidentiality and is in line with the proportionality principle.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/5-3 (Browse shelf) | Available | IVM/2021/5-3 |
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Disponible únicamente en formato electrónico.
Resumen.
Real-time reporting systems are becoming more and more common in the European Union. Although proven successful in terms of fighting fraud, the way of implementing real-time reporting can have an enormous impact on businesses. In the Column, the author explains that the tax authorities should make sure that such a system is business-friendly, has guaranteed confidentiality and is in line with the proportionality principle.
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