New technologies in VAT reporting, collection and auditing: legal opportunities and challenges”

Publicaciones

European Union - Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions

Autores: Marta Papis-Almansa Marie Lamensch Sascha Jafari
Publicado en: International VAT Monitor, Edición vol 33 no. 6, 2022, Página(s) 231-244, ISSN 2352-9210
Editor: IBFD
DOI: 10.59403/2w3rrvj

MV - 98. Cumulation of administrative penalties of a criminal nature for the same act.

Autores: Marta Papis-Almansa
Publicado en: Highlights & Insights on European Taxation, Edición H&I 2023/229, 2023, ISSN 2542-8233
Editor: Wolters Kluwer

The End Does Not Justify the Means: On How the Secondary EU Law Infringes the Primary EU Law in the Light of the Recent Judgments of the CJEU

Autores: Marta Papis-Almansa
Publicado en: Intertax, Edición vol. 51 issue 8/9, 2023, Página(s) 612-629, ISSN 0165-2826
Editor: Kluwer Law International BV
DOI: 10.54648/taxi2023055

VAT in the Digital Age. Real-time digital reporting based on e-invoicing for businesses

Autores: Marta Papis-Almansa
Publicado en: Highlights & insights on European taxation, Edición H&I 2023/22, 2023, ISSN 2542-8233
Editor: Wolters Kluwer

The Use of New Technologies in VAT and Taxpayers’ Rights

Autores: Marta Papis-Almansa
Publicado en: CJEU: Recent Developments in Value Added Tax 2021, Edición Series on International Tax Law, Volume 133, 2022, Página(s) 1-32, ISBN 9783707347081
Editor: Linde Verlag Wien

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