DESCRIPTION:
"Euopean Legal Act setting out procedures allowing EU countries’ authorities to work together and share information on value added tax (VAT) and to combat VAT fraud. It thus ensures that: VAT is assessed and applied correctly; VAT fraud is detected and prevented; VAT revenue is protected. "
Defines the information to be exchange, including a common electronic message.
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ID | ABB17_SBB1627321455763 |
dct:type | eira:BindingInstrument |
dct:publisher | |
dct:modified | 26/07/2021 |
dct:description | |
dct:spatial | |
eira:supporting_a_TES | |
eira:implementation_supported_by_a_TES | |
eira:view | Legal view |
vat4sme:legislation_priority | 1 |