The Resource France strikes back in fraud wars

France strikes back in fraud wars

Label
France strikes back in fraud wars
Title
France strikes back in fraud wars
Creator
Subject
Language
eng
Summary
French anti-VAT fraud reform as commented by a recent draft notice of the French tax authorities relies on a rather broad interpretation of some major ECJ cases and in practice effectively reverses the burden of proof from the administration to the taxpayer. The author looks at what this disparity means
Citation source
In: International tax review. - London. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Charlet, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • burden of proof
Label
France strikes back in fraud wars
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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