Information asymmetries in EU VAT (EUCOTAX series on European taxation ; volume 53)

Information asymmetries in EU VAT

(EUCOTAX series on European taxation ; volume 53)

Call No. (NDL): AE5-361-D7
Bibliographic ID of National Diet Library: 028538138

Material type: 図書

Author: Frank J.G. Nellen

Publisher: Walters Kluwer

Publication date: [2017]

Material Format: Paper

Capacity, size, etc.: xxii, 499 pages ; 25 cm

NDC: -

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Notes on use

Note (General)：: Based on the author's thesis (Ph. D.)--Maastricht University, 2016

Other physical details：: illustrations

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Paper

Material Type: 図書
ISBN: 9789041188373 (hbk. ; alk. paper)
9041188371 hbk
ISBN (error code): 9789041189172 (ebook)
9789041189486 (webPDF)
Title: Information asymmetries in EU VAT
Author/Editor: Frank J.G. Nellen
Series Title: EUCOTAX series on European taxation ; volume 53
Author Heading: Nellen, Frank J. G., 1982-
Publication, Distribution, etc.: Alphen aan den Rijn, The Netherlands : Walters Kluwer (出版)
Publication Date: [2017]
Publication Date (W3CDTF): 2017
Extent: xxii, 499 pages
Other physical details: illustrations
Size: 25 cm
Place of Publication (Country Code): NL
Text Language Code: eng
Content Type: text
Media Type: unmediated
Carrier Type: volume
Subject Heading: 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
Target Audience: 一般
Note (General): Based on the author's thesis (Ph. D.)--Maastricht University, 2016
Note (Content): 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
Note (Bibliography): Includes bibliographical references and index
Holding library: 国立国会図書館
Call No.: AE5-361-D7
Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 028538138
http://id.ndl.go.jp/bib/028538138
LC Control Number: 2016590786
https://lccn.loc.gov/2016590786
OCLC No.: 993975650
https://www.worldcat.org/oclc/993975650
Cataloging Rule: RDA
Bibliographic Record Category (NDL): 211