The Resource EU standard VAT return : a real tool or just "nice to have"?

EU standard VAT return : a real tool or just "nice to have"?

Label
EU standard VAT return : a real tool or just "nice to have"?
Title
EU standard VAT return : a real tool or just "nice to have"?
Creator
Subject
Language
eng
Summary
In this article, the author discusses that the "standard" VAT return, as proposed by the European Commission, is not effective as a tool for the tax authorities to carry out a first check. Instead of focusing on standardizing VAT returns, the Commission should pay more attention to standardizing VAT books
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 25 (2014),
http://library.link/vocab/creatorName
Desmeytere, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax return
  • subsidiarity
  • proportionality
Label
EU standard VAT return : a real tool or just "nice to have"?
Instantiates
Publication
Label
EU standard VAT return : a real tool or just "nice to have"?
Publication

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      52.37366609999999 4.9336932
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