The Resource The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges

The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges

Label
The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
Title
The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
Creator
Subject
Language
eng
Summary
This 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
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 1 ; p. 43-56
http://library.link/vocab/creatorName
Papis-Almansa, M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • collection of tax
  • automation
  • big data
  • EU Charter of Fundamental Rights
  • VAT registration
  • taxable person
  • VAT Directive
Label
The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
Instantiates
Publication
Label
The Polish clearing house system : a 'Stir'ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges
Publication

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