Information asymmetries in EU VAT / Frank J.G. Nellen.

Information asymmetries in EU VAT / Frank J.G. Nellen.

Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., [2017]

xxii, 499 pages : illustrations ; 25 cm.

Eucotax series on European taxation ; volume 53.

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.

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

Includes bibliographical references (pages 469-483) and index.

STA

KJE7285 .N45 2017

English

9789041188373 (hardback : alkaline paper)
9041188371
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