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

Stoycho Dulevski
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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

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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.

Date: 2025-07-15
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Published in Acta Universitatis Lodziensis. Folia Iuridica, 2025, 110, pp.79-96. ⟨10.18778/0208-6069.110.05⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05471396

DOI: 10.18778/0208-6069.110.05

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