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

Resource Information

The work 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 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• Papis-Almansa, M

Subject

• VAT Directive
• VAT fraud
• VAT registration
• EU Charter of Fundamental Rights
• big data
• collection of tax
• taxable person
• automation

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

Geographic coverage

• Europe
• European Union

Language note

English