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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.
Autor: Fuchs, Elena
ISBN: 9783756017881
Auflage: 1
Sprache: Englisch
Seitenzahl: 300
Produktart: Kartoniert / Broschiert
Verlag: Nomos
Veröffentlicht: 14.08.2024
Untertitel: A Tax Technology Solution
Schlagworte: Angegebener Wert B2C-Handel B2C-Transaktionen mit Drittländern B2C trade Bezahlter Preis E-Commerce comparison counter-measures declared value encrypted transmission of payment information