Growing impact of third-parties in VAT taxation – insights from digital platforms
This article examines the increasing involvement of third parties, particularly digital platforms, in VAT taxation. It discusses the shift from traditional state-centric tax collection to a model where private entities play a crucial role in ensuring tax compliance. It highlights the EU VAT’s “deem...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
The John Paul II Catholic University of Lublin
2024-12-01
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| Series: | Studia Prawnicze KUL |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/index.php/sp/article/view/17346 |
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