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Bibliographic Record
You can check the details of this material, its authority (keywords that refer to materials on the same subject, author's name, etc.), etc.
- Material Type
- 図書
- ISBN
- 9789041188373 (hbk. ; alk. paper)9041188371 hbk
- ISBN (error code)
- 9789041189172 (ebook)9789041189486 (webPDF)
- Author/Editor
- Frank J.G. Nellen
- Series Title
- Author Heading
- Publication, Distribution, etc.
- 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
- LCC
- DDC
- 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
- Bibliographic ID (NDL)
- 028538138
- LC Control Number
- 2016590786
- OCLC No.
- 993975650
- Cataloging Rule
- RDA
- Bibliographic Record Category (NDL)
- 211