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Dematerialization in Customs Taxation for Transparency in International Trade
Abstract
Transparency is a quality that transcends many areas of law and is based on a fundamental principle that transcends the entire legal system and whose scope extends to all public and private actions to which legal relevance can be recognized. In the specific field of taxation in international trade, the importance of transparency has become proportional to the growing complexity of the terms in which cross-border trade in goods takes place. In deed, the more complex the exchanges are, the greater the level of control over them and the greater the degree of transparency required, both as regards the form of control and the specific terms in which transactions are performed. In any case, the requirements and effects of transparency are reflected in a digital context of dematerialization, but not, of course, of automation.
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