VAT Information Asymmetries in the Context of Intra-EU Trade in Goods - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook VAT Information Asymmetries in the Context of Intra-EU Trade in Goods write by F.J.G. Nellen. This book was released on 2018. VAT Information Asymmetries in the Context of Intra-EU Trade in Goods available in PDF, EPUB and Kindle. In this contribution, the author explores the legal implications associated with information deficits relating to intra-Community (EU) trade in goods. The purpose of this contribution is to establish to what extent taxable persons forming part of an intra-Community supply chain should be confronted with legal implications such as VAT assessments and fines whenever they are subject to an information asymmetry which prevents them from applying VAT in line with the legal requirements. Firstly, in Section 2 of this contribution, the author defines the concept of 'information asymmetry' and apply it to the context of (EU) VAT. In Section 3, he explores the legal implications of information asymmetries in intra-Community trade in goods, and further address the question to what extent the taxable person should be confronted with them. Finally, in Section 4, the author provides various remedies that may contribute to the structural reduction of information asymmetries in practice.
Information Asymmetries in EU VAT
Information Asymmetries in EU VAT - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Information Asymmetries in EU VAT write by Frank J.G. Nellen. This book was released on 2016-04-24. Information Asymmetries in EU VAT available in PDF, EPUB and Kindle. " Unlike conventional direct taxes, the application and administration of value-added tax (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. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following: – to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person; – to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT; – to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and – to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person. This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law. "
CJEU - Recent Developments in Value Added Tax 2022
CJEU - Recent Developments in Value Added Tax 2022 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook CJEU - Recent Developments in Value Added Tax 2022 write by Georg Kofler. This book was released on 2024-01-17. CJEU - Recent Developments in Value Added Tax 2022 available in PDF, EPUB and Kindle. The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
A Practical Guide to Trade Policy Analysis
A Practical Guide to Trade Policy Analysis - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook A Practical Guide to Trade Policy Analysis write by Marc Bacchetta. This book was released on 2012. A Practical Guide to Trade Policy Analysis available in PDF, EPUB and Kindle. Trade flows and trade policies need to be properly quantified to describe, compare, or follow the evolution of policies between sectors or countries or over time. This is essential to ensure that policy choices are made with an appropriate knowledge of the real conditions. This practical guide introduces the main techniques of trade and trade policy data analysis. It shows how to develop the main indexes used to analyze trade flows, tariff structures, and non-tariff measures. It presents the databases needed to construct these indexes as well as the challenges faced in collecting and processing these data, such as measurement errors or aggregation bias. Written by experts with practical experience in the field, A Practical Guide to Trade Policy Analysis has been developed to contribute to enhance developing countries' capacity to analyze and implement trade policy. It offers a hands-on introduction on how to estimate the distributional effects of trade policies on welfare, in particular on inequality and poverty. The guide is aimed at government experts engaged in trade negotiations, as well as students and researchers involved in trade-related study or research. An accompanying DVD contains data sets and program command files required for the exercises. Copublished by the WTO and the United Nations Conference on Trade and Development
Doing Business 2020
Doing Business 2020 - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Doing Business 2020 write by World Bank. This book was released on 2019-11-21. Doing Business 2020 available in PDF, EPUB and Kindle. Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
