Buch, Englisch, Band 89, 300 Seiten, broschiert, Format (B × H): 153 mm x 227 mm, Gewicht: 439 g
A Tax Technology Solution
Buch, Englisch, Band 89, 300 Seiten, broschiert, Format (B × H): 153 mm x 227 mm, Gewicht: 439 g
Reihe: Steuerwissenschaftliche Schriften
ISBN: 978-3-7560-1788-1
Verlag: Nomos
An analysis of the provisions of the VAT Directive following the adoption of the VAT e-commerce package makes it clear that the amended provisions cannot effectively prevent VAT fraud, particularly in the area of third-country B2C transactions. The work therefore offers an innovative approach to verifying the declared value upon importation of the goods. The encrypted transmission of payment information allows customs authorities to compare the value declared for a consignment with the price paid by the customer and thus prevent fraud.
