Blockchainbasierte Lösungsansätze zur Bekämpfung des Karussellbetrugs auf dem rechtlichen Prüfstand

In addition to an introduction to the functioning of blockchain technology, this volume provides an examination of certain problem areas in the use of blockchain-based solutions to combat carousel fraud. These problem areas are not only to be found in tax law, but also in data protection law and procedural law. The author also provides a constitutional assessment of the current VAT enforcement system and examines it in particular from the perspective of technical simplification options.