Is ViDA a Diva Deserving a Big Applause from 37.5 Million Unpaid Tax Collectors?

In this Column, the author looks at the ViDA proposal, more specifically at the proposed digital reporting requirement (DRR) for B2B intra-Community supplies. She discusses why the EU Commission is proposing the second-best solution, and not, in her view, the best option, the “Maximal Approach”.