CJEU: Recent Developments in Value Added Tax 2021 (Linde 2022)
Digitalization and emergence of new technologies including Artificial Intelligence has shaped new organizational principles for the functioning of economies and societies globally. Technology has also changed the landscape for taxation and interactions between tax administration and taxpayers. Recently various models of electronic reporting and invoicing, split-payment mechanisms as well electronic tools for data analysis and risk assessment have been adopted by many of the Member States in the EU. Technology will have also a central role to play in the future of EU VAT and administrative cooperation.
Source SSRN – Marta Papis-Almansa
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