| 000 | 01356nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c140264 _d140264 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230612184140.0 | ||
| 007 | ta | ||
| 008 | 190328t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967119 _aPapis - Almansa, Marta |
|
| 245 | 4 |
_aThe Polish clearing house system _ba 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges _c Marta Papis-Almansa |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article examines the potential risks and necessary guarantees for consistency with the provisions in the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud, the STIR. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948197 _aRECAUDACION |
|
| 650 | 4 |
_962126 _aADMINISTRACIÓN ELECTRÓNICA |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_948075 _aPOLONIA |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9159789 _oOP 2141-B/2019/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 1, February 2019, p. 43-56 |
|
| 942 | _cART | ||