The Resource Joint and several liability relating to intra-Community acquisitions
Joint and several liability relating to intra-Community acquisitions
Resource Information
The item Joint and several liability relating to intra-Community acquisitions 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 Joint and several liability relating to intra-Community acquisitions 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
- 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
- Language
- eng
- Label
- Joint and several liability relating to intra-Community acquisitions
- Title
- Joint and several liability relating to intra-Community acquisitions
- 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
- Label
- Joint and several liability relating to intra-Community acquisitions
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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/Joint-and-several-liability-relating-to/X50l3hdBeTM/" 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/Joint-and-several-liability-relating-to/X50l3hdBeTM/">Joint and several liability relating to intra-Community acquisitions</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/Joint-and-several-liability-relating-to/X50l3hdBeTM/" 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/Joint-and-several-liability-relating-to/X50l3hdBeTM/">Joint and several liability relating to intra-Community acquisitions</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>
