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The Polish Clearing House System : A “Stir”ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges

Papis-Almansa, Marta LU (2019) In EC Tax Review 28(1). p.43-56
Abstract
Effective and deterrent methods of combating VAT fraud are crucial for the undisturbed functioning of EU internal market, provision of sound legal framework for taxpayers and protection of the integrity of the fiscal systems of the Member States. Artificial intelligence, algorithms and other technological developments involving big data analysis provide potent tools, which can assist tax administrations in enforcing taxpayers’ compliance and preventing fraudulent activities with an unprecedented efficiency and effectiveness. However, reliance on such tools in exercise of State’s powers must respect fundamental rights of taxpayers, such as the right to fair trial. This article examines the potential risks and necessary guarantees for the... (More)
Effective and deterrent methods of combating VAT fraud are crucial for the undisturbed functioning of EU internal market, provision of sound legal framework for taxpayers and protection of the integrity of the fiscal systems of the Member States. Artificial intelligence, algorithms and other technological developments involving big data analysis provide potent tools, which can assist tax administrations in enforcing taxpayers’ compliance and preventing fraudulent activities with an unprecedented efficiency and effectiveness. However, reliance on such tools in exercise of State’s powers must respect fundamental rights of taxpayers, such as the right to fair trial. This article examines the potential risks and necessary guarantees for the consistency with the provision of the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud. (Less)
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
right to fair trial, human rights, European VAT, VAT fraud, carousel fraud, new technologies, algorithms, proportionality
in
EC Tax Review
volume
28
issue
1
pages
43 - 56
publisher
Kluwer Law International
external identifiers
  • scopus:85065865766
ISSN
0928-2750
language
English
LU publication?
yes
id
0478efa8-0448-4917-929e-c9adba0afa06
date added to LUP
2018-12-04 14:22:09
date last changed
2022-04-25 19:19:05
@article{0478efa8-0448-4917-929e-c9adba0afa06,
  abstract     = {{Effective and deterrent methods of combating VAT fraud are crucial for the undisturbed functioning of EU internal market, provision of sound legal framework for taxpayers and protection of the integrity of the fiscal systems of the Member States. Artificial intelligence, algorithms and other technological developments involving big data analysis provide potent tools, which can assist tax administrations in enforcing taxpayers’ compliance and preventing fraudulent activities with an unprecedented efficiency and effectiveness. However, reliance on such tools in exercise of State’s powers must respect fundamental rights of taxpayers, such as the right to fair trial. This article examines the potential risks and necessary guarantees for the consistency with the provision of the VAT Directive and for the protection of the right to fair trial in the context of new technologies and enforcement of tax laws. The issue is analysed from the perspective of European Union Law and is based on an example of a Polish algorithm-based automated system of detection of VAT fraud.}},
  author       = {{Papis-Almansa, Marta}},
  issn         = {{0928-2750}},
  keywords     = {{right to fair trial; human rights; European VAT; VAT fraud; carousel fraud; new technologies; algorithms; proportionality}},
  language     = {{eng}},
  number       = {{1}},
  pages        = {{43--56}},
  publisher    = {{Kluwer Law International}},
  series       = {{EC Tax Review}},
  title        = {{The Polish Clearing House System : A “Stir”ring example of the use of new technologies in ensuring VAT compliance in Poland and selected legal challenges}},
  volume       = {{28}},
  year         = {{2019}},
}