Information Asymmetries in EU VAT
Frank J. G. Nellen · 2017
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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.
Book details
- Year
- 2017
- Language
- English
- Publisher
- Wolters Kluwer
- Editions
- 1
- Pages
- 520
- ISBN
- 9789041188373
Data source: Wikidata