Kontroll- und Verifikationsmöglichkeiten der Finanzverwaltung im Zeichen der Digitalisierung

Platform business models in the sharing economy are replacing traditional forms of intermediation, such as those found in the retail or service sectors. However, they not only lead to distortions of competition in the consumer business, but also jeopardize the enforcement of the state's tax claims, which is why tax enforcement is increasingly being ensured through cooperation obligations under tax law. However, the principle of equality requires that taxpayers are subject to the same tax laws, both in law and in practice. What tax-related cooperation obligations exist in the context of a digitalized economy and to what extent do they restrict fundamental freedoms?