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The Resource Information asymmetries in EU VAT

Information asymmetries in EU VAT

Label
Information asymmetries in EU VAT
Title
Information asymmetries in EU VAT
Creator
Subject
Language
eng
Summary
Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In this overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries
http://library.link/vocab/creatorName
Nellen, F.J.G
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax series on European taxation
Series volume
volume 53
http://library.link/vocab/subjectName
  • VAT
  • exchange of information
  • VAT system
  • fiscal neutrality
  • ECJ case law
  • reverse charge mechanism
  • taxable person
  • VAT group
  • fixed establishment
Label
Information asymmetries in EU VAT
Instantiates
Publication
Extent
xxii, 499 p.
Isbn
9789041188373
Isbn Type
(print)
Label
Information asymmetries in EU VAT
Publication
Extent
xxii, 499 p.
Isbn
9789041188373
Isbn Type
(print)

Library Locations

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