Jusletter IT

Classifying VAT Legislation for Automation

  • Authors: Nielsen Morten Ib / Sudzina Frantisek / Jakob Grue Simonsen / Ken Friis Larsen
  • Category: Short Articles
  • Region: EU
  • Field of law: E-Taxation und FinanceOnline
  • Collection: Conference proceedings IRIS 2009
  • Citation: Nielsen Morten Ib / Sudzina Frantisek / Jakob Grue Simonsen / Ken Friis Larsen, Classifying VAT Legislation for Automation, in: Jusletter IT 1 September 2009
We offer a framework for partitioning articles in legal documents pertaining to value added tax (VAT) into categories suitable for subsequent integration in computerized enterprise resource planning (ERP) systems for automatically deriving VAT rates. As an extended example, the classification of all articles of the European Council directive 2006/112/EC of 28 November 2006 on the common system of value added tax is presented. The classification of VAT articles is important in order to allow for easier VAT modeling for ERP systems. Better VAT modeling should eventually lead to lower cost of implementing changes in VAT legislature.

Inhaltsverzeichnis

  • 1. Adding support for VAT in ERP systems
  • 2. VAT Legislation
  • 3. A framework for classification of legal articles pertaining to VAT
  • 4. Classification EU Directive 2006/112/EC
  • 5. Conclusion
  • 6. References

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