The Resource A better sense of proportion

A better sense of proportion

Label
A better sense of proportion
Title
A better sense of proportion
Creator
Subject
Language
eng
Summary
Does the VAT default surcharge regime really achieve its purpose? This article considers whether there may be a more equitable method of encouraging the prompt submission of returns and payment
Citation source
In: Taxation. - Sutton. - Vol. 175 (2015),
http://library.link/vocab/creatorName
Thexton, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • surcharge
  • ECJ case law
  • proportionality
  • penalties
Label
A better sense of proportion
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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