TY - GENERIC DO - 10.20944/preprints202402.1478.v1 UR - http://dx.doi.org/10.20944/preprints202402.1478.v1 TI - Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union T2 - Preprints AU - Becsky-Nagy, Patrícia AU - Póta, Cserne Panka PY - 2024 DA - 2024/02/26 PB - Preprints