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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).
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
in press
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
publisher
Kluwer
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
2018-12-07 14:57:16
@article{0478efa8-0448-4917-929e-c9adba0afa06,
  author       = {Papis-Almansa, Marta},
  issn         = {0928-2750},
  keyword      = {right to fair trial,human rights,European VAT,VAT fraud,carousel fraud,new technologies,algorithms,proportionality},
  language     = {eng},
  number       = {1},
  publisher    = {Kluwer},
  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},
}