The Resource Het big data-proces in de btw : rechtsbescherming in het Unierecht

Het big data-proces in de btw : rechtsbescherming in het Unierecht

Label
Het big data-proces in de btw : rechtsbescherming in het Unierecht
Title
Het big data-proces in de btw : rechtsbescherming in het Unierecht
Creator
Subject
Language
eng
Summary
The big data process in VAT will apply to all three stages of collecting, analysing and using data in the coming years. Due to the absence of European harmonization, Member States introduced divergent national rules in this area. The article pays attention to the introduction of the SAF-T (Standard Audit File for Tax) in various countries and discusses the protection of taxpayers' rights with respect to the use of big data for VAT purposes in the EU
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 88 (2019), no. 1 ; p. 46-55
http://library.link/vocab/creatorName
Bomer, A.H
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • VAT
  • big data
  • automation
  • SAF-T
  • taxpayer rights
  • legal protection
Label
Het big data-proces in de btw : rechtsbescherming in het Unierecht
Instantiates
Publication
Label
Het big data-proces in de btw : rechtsbescherming in het Unierecht
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...