The Resource Intracommunautaire ABC-transacties en fraus legis in de BTW
Intracommunautaire ABC-transacties en fraus legis in de BTW
Resource Information
The item Intracommunautaire ABC-transacties en fraus legis in de BTW represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Intracommunautaire ABC-transacties en fraus legis in de BTW represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Label
- Intracommunautaire ABC-transacties en fraus legis in de BTW
- Title
- Intracommunautaire ABC-transacties en fraus legis in de BTW
- 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
- Label
- Intracommunautaire ABC-transacties en fraus legis in de BTW
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Intracommunautaire-ABC-transacties-en-fraus-legis/dAOLovL3GUo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Intracommunautaire-ABC-transacties-en-fraus-legis/dAOLovL3GUo/">Intracommunautaire ABC-transacties en fraus legis in de BTW</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Intracommunautaire-ABC-transacties-en-fraus-legis/dAOLovL3GUo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Intracommunautaire-ABC-transacties-en-fraus-legis/dAOLovL3GUo/">Intracommunautaire ABC-transacties en fraus legis in de BTW</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
