Some Insights into the Challenges & Opportunities of Digitalization in the Field of a Value-Added Tax
Digitalization poses significant challenges to the EU VAT system, as it does in other areas of law. These challenges can be broadly divided into two main categories: those stemming from transformations in the economy, and those related to the legislative responses to these changes. In the VAT context, the first category includes the growing volume of transactions—particularly cross-border transact
