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From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention
[Od art. 12b UN-MC do art. 7 Rozporządzenia 282/2011 – między automatem a minimalnym zaangażowaniem/interwencją człowieka]

Author

Listed:
  • Stoycho Dulevski

    (UNWE - University of National and World Economy [Sofia], LEFMI - Laboratoire d’Économie, Finance, Management et Innovation - UR UPJV 4286 - UPJV - Université de Picardie Jules Verne)

Abstract

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.

Suggested Citation

  • Stoycho Dulevski, 2025. "From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention [Od art. 12b UN-MC do art. 7 Rozporządzenia 282/2011 – między automatem a minimalnym zaangażowaniem/interwencją czł," Post-Print hal-05471396, HAL.
    • Handle: RePEc:hal:journl:hal-05471396
    DOI: 10.18778/0208-6069.110.05
    as

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