National E-Systems for Combating VAT Evasion and Intra-EU Trade. Hungary’s ‘EAKER’ and Romania’s ‘RO e-Transport’

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Table of Contents: 1. Introduction. – 2. A quick look at border and other types of checks. – 3. An overview of the two systems. – 3.1. Hungary’s EKAER. The old and the new versions. – 3.2. Romania’s e-Transport. – 4. Legal challenges. – 4.1. The CMR Convention. – 4.2. Conformity with EU free movement of goods law. – 4.3. Proving intra-EU...

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European Forum

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Forum Européen

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Forum europeo

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Foro Europeo