The Resource VAT information asymmetries in the context of intra-EU trade in goods

VAT information asymmetries in the context of intra-EU trade in goods

Label
VAT information asymmetries in the context of intra-EU trade in goods
Title
VAT information asymmetries in the context of intra-EU trade in goods
Creator
Subject
Language
eng
Summary
In this contribution, the author explores the legal implications associated with information deficits relating to intra-Community (EU) trade in goods. The purpose of this contribution is to establish to what extent taxable persons forming part of an intra-Community supply chain should be confronted with legal implications such as VAT assessments and fines whenever they are subject to an information asymmetry which prevents them from applying VAT in line with the legal requirements. Firstly, in Section 2 of this contribution, the author defines the concept of 'information asymmetry' and apply it to the context of (EU) VAT. In Section 3, he explores the legal implications of information asymmetries in intra-Community trade in goods, and further address the question to what extent the taxable person should be confronted with them. Finally, in Section 4, the author provides various remedies that may contribute to the structural reduction of information asymmetries in practice
Citation source
In: World journal of VAT/GST law. - London. - Vol. 7 (2018), no. 1 ; 22-42
http://library.link/vocab/creatorName
Nellen, F.J.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT system
  • intra-Community transaction
  • taxable person
  • legal protection
  • tax liability
  • ECJ case law
Label
VAT information asymmetries in the context of intra-EU trade in goods
Instantiates
Publication
Label
VAT information asymmetries in the context of intra-EU trade in goods
Publication

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