The Resource The destination principle lost and double taxation justified in the battle against VAT fraud

The destination principle lost and double taxation justified in the battle against VAT fraud

Label
The destination principle lost and double taxation justified in the battle against VAT fraud
Title
The destination principle lost and double taxation justified in the battle against VAT fraud
Creator
Subject
Language
eng
Summary
VAT fraud, both at national and at cross-border level, is a serious problem, not only for governments but also for legitimate businesses that suffer from distortion of competition as a result of fraud committed by others. Therefore, the battle against fraud is a justified battle. Nevertheless, the deviations from the destination principle and in some cases the levy of a "double VAT" for the sake of curbing VAT fraud, which have been endorsed by the Court of Justice of the European Union (ECJ) in recent years, are also developments that deserve attention
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016), no. 3 ; p. 156-157
http://library.link/vocab/creatorName
Kogels, H.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT fraud
  • destination principle
  • double taxation
  • ECJ case law
Label
The destination principle lost and double taxation justified in the battle against VAT fraud
Instantiates
Publication
Label
The destination principle lost and double taxation justified in the battle against VAT fraud
Publication

Library Locations

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