DOI: 10.47743/jss-2024-70-1-10

Abstract: Dressed by the legislator in the attire of a legal obligation, tax representation is envisioned as an expression of syncretism, combining features of conventional representation as enshrined over centuries and new characteristics dictated by the specificity of its application field and contemporary economic realities. The practical benefits of this regulation, unquestionably today, are offset by its inherent challenges and limitations, fueling ongoing debates regarding the legal treatment of the tax representative, the boundaries of representation, and their legal responsibility. In this context, the present paper provides an overview of the facets of the tax representation institution for VAT purposes and the implications of its effects within the national legal framework.

Keywords: tax representative, representation, VAT, trustee.

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