From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention

Stoycho Dulevski

doi:10.18778/0208-6069.110.05

Authors

Stoycho Dulevski University of National and World Economy, Bulgaria; University of Picardy Jules Verne, France https://orcid.org/0009-0002-1334-0584

DOI:

https://doi.org/10.18778/0208-6069.110.05

Keywords:

electronically-supplied services, automated digital services, minimal human involvement, minimal human intervention

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.

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