ISBN9789041188373 (hbk. ; alk. paper)
9041188371 hbk
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