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Betaltjänstleverantörers uppgiftsskyldighet – elektroniska spår ska ge rätt beskattning
Örebro University, School of Behavioural, Social and Legal Sciences. (Skatterätt, Law digitalization and AI (LDA))ORCID iD: 0000-0002-1473-5273
2024 (Swedish)Report (Other academic)
Abstract [sv]

1 januari infördes en ny uppgiftsskyldighet för betaltjänstleverantörer. Syftet är att bekämpa momsundandragande. Ett steg i rätt riktning skriver Eleonor Kristoffersson, professor i skatterätt, men en bättre teknisk lösning hade varit att önska.
Place, publisher, year, edition, pages
Norstedts Juridik AB, 2024.
Series
Rättsområdesanalys ; 2024 nr 118
Keywords [sv]
Skatterätt
National Category
Law
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:oru:diva-126639OAI: oai:DiVA.org:oru-126639DiVA, id: diva2:2031786
Available from: 2026-01-24 Created: 2026-01-24 Last updated: 2026-01-28Bibliographically approved

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Kristoffersson, Eleonor

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