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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Bibliographic Details
Main Authors: Robert Zieliński, Emilia Teresa Sroka
Format: Article
Language:English
Published: The John Paul II Catholic University of Lublin 2024-12-01
Series:Studia Prawnicze KUL
Subjects:
Online Access:https://czasopisma.kul.pl/index.php/sp/article/view/17346
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