CESOP: Gegevensaanleveringen door betalingsdienstaanbieders

Translated title of the contribution: CESOP: Data reporting obligations for payment service providers

Research output: Contribution to journalArticleScientificpeer-review

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Abstract

As of 1 January 2024, CESOP regulations will introduce an obligation for Payment Service Providers (PSPs) to report transaction level data to Tax Authroties in the EU. In this article, the authors analyse the requirements, discuss interpretative complexities and explore implications on PSPs internal controls, their handling of sensitive personal data and their regulatory environment.
Translated title of the contributionCESOP: Data reporting obligations for payment service providers
Original languageDutch
Article numberMBB 2023/11
Pages (from-to)13-24
Number of pages12
JournalMBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk
Volume2023
Issue number4-5
Publication statusPublished - 31 Mar 2023

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