Prerequisite PLSju

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 ).

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