ViDA Pillar 1: Digital Reporting Requirements (DRR): Can the Digital Reporting Requirements (DRR) Tackle VAT fraud?
e-Presentation by Christian Amand
Year: 2023
Topic
Speaker
Christian Amand, Tax Lawyer, Xirius, Brussels; former Chairman of the VAT and Indirect Taxation Group of the Confédération Fiscale Européenne (CFE).
Filmed at ERA's Annual Conference on European VAT Law, Trier/Online, 23 - 24 November 2023.
Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.
If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 123P75
Price: 20,00 EUR
Topic
In his e-presentation, Christian Amand discusses the European Commission’s pillar 1 of the VAT in the Digital Age proposal (ViDA) to impose the general use of e-invoicing as well as digital reporting requirements for intra-Community transactions, allegedly with a view to tackling VAT fraud and prevent fragmentation in the internal market. He explains why, in his opinion, the proposed rules are likely to miss their target to close opportunities for VAT fraud and wonders why simpler and more effective alternative solutions have no longer been considered by the European Commission.
Speaker
Christian Amand, Tax Lawyer, Xirius, Brussels; former Chairman of the VAT and Indirect Taxation Group of the Confédération Fiscale Européenne (CFE).Package
- Video presentation
- Audio podcast version
- Duration: 41 minutes
- Links to all relevant sources of law
- Access for 12 months after purchase
- Includes standard version and certified version eligible for CPD points
Filmed at ERA's Annual Conference on European VAT Law, Trier/Online, 23 - 24 November 2023.
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Certified Version eligible for CPD points
This version requires you to view the full e-presentation and to
take a short quiz at the end. A certificate can then be issued entitling
you to CPD points in selected jurisdictions.If you would like to claim a certificate please send your request to elearning@era.int.
Area of Law: Tax Law
Language: English
Article-no.: 123P75
Price: 20,00 EUR
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