With the help of payment information, the member states of the European Union should be able to better combat sales tax fraud, particularly in the area of cross-border electronic commerce. Through access to the payment data of the payment service providers, the tax administration should receive information that was previously not available or not immediately available. This is intended to enable the tax authorities to more quickly identify fraudulent companies and to determine in which Member State supplies of goods and services are being carried out, in particular in accordance with the provisions of Title V of Council Directive 2006/112/EC of 28 November 2006 via the common VAT system ( OJ L 347 of 11.12.2006, p . 1) are deemed to have been carried out or provided.
Source bzst.de
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