Proposal for a Global Taxation System
– DAGTVA truth table –
DAGTVA® – Prerequisites for the taxation system
|No.||Problems exposed, requests, constraints and subjects||Origin||Pg||Li||Doc|
|7||Legal certainty in implementation of tax matters||Pillar 1||5||9||PLSju|
Quote: they all search for simplicity, stabilisation of the tax system (PLSsy), and increased tax certainty in implementation (PLSju – PRSju).
DAGTVA systematically uses the tax authorities to receive digital declarations of invoices linked to transactions, then when this is the case, automatically levies a production tax or, in other cases, refunds a tax paid on purchases, (Output VAT – Input VAT in the VAT environment). The taxes attached to these declarations are then processed by the tax authorities.
In no case, with DAGTVA, is it left to a company or an ultimate consumer: to avoid, set or levy a tax on a payment and decide to which destination this tax should go, which contributes to the strengthening of legal certainty in tax matters in the implementation (see also PRSju ).