Information Asymmetries in EU VAT

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.

שנה

2017

שפה

English

הוצאה

Wolters Kluwer

מהדורות

1

עמודים

520

ISBN

9789041188373

מקור הנתונים: Wikidata