Information asymmetries in EU VAT

• 資料種別: 図書
• ISBN: 9789041188373 (hbk. ; alk. paper); 9041188371 hbk
• ISBN（エラーコード）: 9789041189172 (ebook); 9789041189486 (webPDF)
• タイトル: Information asymmetries in EU VAT
• 著者・編者: Frank J.G. Nellen
• シリーズタイトル: EUCOTAX series on European taxation ; volume 53
• 著者標目: Nellen, Frank J. G., 1982-
• 出版事項: Alphen aan den Rijn, The Netherlands : Walters Kluwer (出版)
• 出版年月日等: [2017]
• 出版年（W3CDTF）: 2017
• 数量: xxii, 499 pages
• 形態の詳細: illustrations
• 大きさ: 25 cm
• 出版地（国名コード）: NL
• 本文の言語コード: eng
• 表現種別: text
• 機器種別: unmediated
• キャリア種別: volume
• 件名標目: Value-added tax--Law and legislation--European Union countries; Value-added tax--Law and legislation.; European Union countries.
• LCC: KJE7285
• DDC: 349.497
• NDLC: AE5-361; A366
• 対象利用者: 一般
• 一般注記: Based on the author's thesis (Ph. D.)--Maastricht University, 2016
• 資料の内容に関する注記: Information asymmetries in EU VAT' in its up-to-date overview of European Union (EU) value added tax (VAT) law assesses legislation, case law, and practice at both EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. Unlike conventional direct taxes, the application and administration of VAT depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits
• 書誌注記: Includes bibliographical references and index
• 所蔵機関: 国立国会図書館
• 請求記号: AE5-361-D7
• 連携機関・データベース: 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• 書誌ID（NDLBibID）: 028538138; http://id.ndl.go.jp/bib/028538138
• LC control number: 2016590786; https://lccn.loc.gov/2016590786
• OCLC番号: 993975650; https://www.worldcat.org/oclc/993975650
• 目録規則: RDA
• 整理区分コード: 211