The Resource Joint and several liability relating to intra-Community acquisitions

Joint and several liability relating to intra-Community acquisitions

Label
Joint and several liability relating to intra-Community acquisitions
Title
Joint and several liability relating to intra-Community acquisitions
Creator
Subject
Language
eng
Summary
In this article, the authors analyse the European Commission's proposal for measures aimed at combating tax evasion linked to the importation of goods and other cross-border transactions. Part of those proposed measures is a drastic extension of the power of the tax authorities to hold suppliers of goods jointly and severally liable for payment of VAT relating to the subsequent intra-Community acquisitions. The authors specifically discuss the conditions under which the supplier liability is proposed to apply and argue that adoption of the proposed measures would seriously undermine the VAT system
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 20 (2009),
http://library.link/vocab/creatorName
  • Lejeune, I
  • Kotanidis, S
  • Cortvriend, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • anti-evasion
  • intra-Community transaction
  • supply (VAT)
  • joint and several liability
Label
Joint and several liability relating to intra-Community acquisitions
Instantiates
Publication
Label
Joint and several liability relating to intra-Community acquisitions
Publication

Library Locations

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      52.37366609999999 4.9336932
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