Is ViDA a diva deserving a big applause from 37.5 million unpaid tax collectors? electrónico Ine Lejeune
By: Lejeune, Ine
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ViDA (UNIÓN EUROPEA) | ECONOMÍA DIGITAL
In:
International VAT Monitor Vol. 34, no. 6, 2023, p. 221-222Summary: In this Column, the author looks at the ViDA proposal, more specifically at the proposed digital reporting requirement (DRR) for B2B intra-Community supplies. She discusses why the EU Commission is proposing the second-best solution, and not, in her view, the best option, the “Maximal Approach”.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/6-1 (Browse shelf) | Available | IVM/2023/6-1 |
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In this Column, the author looks at the ViDA proposal, more specifically at the proposed digital reporting requirement (DRR) for B2B intra-Community supplies. She discusses why the EU Commission is proposing the second-best solution, and not, in her view, the best option, the “Maximal Approach”.
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