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 contribution | CESOP: Data reporting obligations for payment service providers |
|---|---|
| Original language | Dutch |
| Article number | MBB 2023/11 |
| Pages (from-to) | 13-24 |
| Number of pages | 12 |
| Journal | MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk |
| Volume | 2023 |
| Issue number | 4-5 |
| Publication status | Published - 31 Mar 2023 |