The Resource Intracommunautaire ABC-transacties en fraus legis in de BTW

Intracommunautaire ABC-transacties en fraus legis in de BTW

Label
Intracommunautaire ABC-transacties en fraus legis in de BTW
Title
Intracommunautaire ABC-transacties en fraus legis in de BTW
Creator
Subject
Summary
Intra-community ABC-transactions and abuse within VAT. The author discusses the possibility to apply the abuse (fraus legis) concept to exclude the deductibility of VAT for consumers of goods and services. The author indicates that this concept cannot be applied and that a transfer regulation (verleggingsregeling) could be a solution. The author focuses on the applicability of such a system
Citation source
In: Weekblad voor Fiscaal Recht. - Deventer. - Vol. 127 (1998),
http://library.link/vocab/creatorName
Paardt, R.N.G. van der
Language note
Dutch
http://library.link/vocab/subjectName
  • abuse of law
  • VAT fraud
  • intra-Community transaction
Label
Intracommunautaire ABC-transacties en fraus legis in de BTW
Instantiates
Publication
Label
Intracommunautaire ABC-transacties en fraus legis in de BTW
Publication

Library Locations

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