Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries
A Tax Technology Solution
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Beschreibung
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*in
Elena Fuchs
Themen in »Countering VAT Fraud in B2C Trade with 3rd Territories and 3rd Countries«
B2C trade Angegebener Wert comparison B2C-Handel B2C-Transaktionen mit Drittländern counter-measures Bezahlter Preis declared value E-Commerce encrypted transmission of payment information Gegenmaßnahmen prevention Mehrwertsteuer price paid Prävention