From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention
The current article draws a comparison between one of the necessary criteria both for the electronically-supplied services (ESS) under Article 7 of the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down the implementing measures for the Directive 2006/112/EC on the commo...
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| Format: | Article |
| Language: | Polish |
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Lodz University Press
2025-07-01
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| Series: | Acta Universitatis Lodziensis Folia Iuridica |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/Iuridica/article/view/24054 |
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| Summary: | The current article draws a comparison between one of the necessary criteria both for the electronically-supplied services (ESS) under Article 7 of the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down the implementing measures for the Directive 2006/112/EC on the common system of value added tax (Regulation 282/2011) as well as the automated digital services (ADS) under Article 12B of the United Nations Model Taxation Convention between Developed and Developing Countries (UN-MC). This is “minimal human involvement/intervention.” The aim is to outline the similarities and the differences between the approaches for their design, as well as the possible challenges therewith.
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| ISSN: | 0208-6069 2450-2782 |