EU Funding for UvA Project on Platforms’ Tax Information Reporting

The Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam has received EU support to develop a new teaching programme on tax information reporting by online platforms.

The ACTL, within its research project on designing the tax system for a ‘Cashless, Platform based and Technology driven society (CPT)’, will use EU financial aid to develop courses on online platforms and tax information reporting. The first teaching course will be held in the summer of 2023.

The summer course will include learning modules on information reporting by online platforms under the Directive on Administrative Cooperation (DAC7) and its planned extension to crypto-assets service providers (DAC8). The specialised training will also address information reporting in VAT, focusing on online platforms and payment service providers (PSPs).

‘We are building a course on a topical issue which requires tax professionals to receive highly qualified expertise and training’,  declared Dr Giorgio Beretta, assistant professor in indirect taxation at the Amsterdam Law School and a member of the ACTL/CPT Project.

‘Online platforms are increasingly at the centre of many regulatory actions. The EU has already or will soon introduce new rules obliging platforms to act as gatekeepers by collecting, reviewing and reporting their users’ tax information to the Member States’ tax authorities’, concurred Dr Claudio Cipollini and Juan Manuel Vazquez, other two members of the ACTL/CPT Project.

‘The age of platforms tax reporting is here. The new rules for information reporting in various fields should be as aligned as possible’, reports Raffaele Russo, Chair of the Advisory Board member of the ACTL/CPT project.

‘Our courses address pressing matters in tax law: regulatory misalignments could harm taxpayers’ rights and create excessive compliance burdens’, says Prof. Dennis Weber and Prof. Sjoerd Douma.

The ACTL/CPT initiative funded by the EU officially starts on 1 October 2022. The programme schedule and information for admissions to ACTL/CPT courses will be announced at the beginning of 2023.