Harvesting payment data for fiscal purposes : The EU's Central Electronic System of Payment Information
Sabine Weber, Albrecht Wallraf
| Year of publication: |
2023
|
|---|---|
| Authors: | Weber, Sabine ; Wallraf, Albrecht |
| Published in: |
Journal of payments strategy & systems. - London : Stewart, ISSN 1750-1806, ZDB-ID 2419618-6. - Vol. 17.2023, 4, p. 372-380
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| Subject: | CESOP | payment data | regulatory reporting | tax fraud | value-added tax | VAT | Umsatzsteuer | Sales tax | Zahlungsverkehr | Payment transactions | Elektronisches Zahlungsmittel | Electronic payment | Steuerstrafrecht | Criminal tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014487653