Les résistances des droits comptables et fiscaux européens au développement des échanges de données informatisées

Abstract

Current accounting and tax laws and practices in Europe constitute a number of barriers to the widespread adoption and use of electronic data interchange (EDI). Details of these barriers vary from state to state, but a common core of problems may be identified : the regulations governing the keeping of records and the presentation of information to public bodies impose a number of mandatory requirements incompatible with the use of EDI (books of account must be maintained in material Le. written form, tax returns and declarations must be signed, accounting and tax data must be conserved for prescribed periods of time...). Hence, harmonisation of fiscal and accounting laws on the European level should take place in several areas (status of electronic records, provision of guarantees to public bodies, etc.) to overcome these constraints.