CJEU – Recent Developments in Value Added Tax 2021
1. Aufl. 2023
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S. 2Due to the requirements for the recruitment, appointment and training of persons holding public office and the generally applicable management procedures, which generally ensure a high level of quality in public administration, it must be assumed that there is a particularly justified presumption that administrative acts are flawless.
This is how administrative law generally works. It assumes that government agencies are operating lawfully and enforcing the law. The courts do not accept the failure of the entire system.
1. Introduction
Digitalization and emergence of new technologies, including Artificial Intelligence (AI), has influenced the dynamics of, and shaped new organizational principles for the functioning of economies and societies globally. Technology has also changed the landscape for taxation and interactions between tax administration and taxpayers. Recently various models of electronic reporting and invoicing, split-payment mechanisms, as well as electronic tools for data analysis and risk assessment have been adopted by many of the Member States in the EU. Technology will also have a central role to play in the future of the EU VAT and administrative cooperation.
The di...