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On the liability of the uninformed taxable person in EU VAT Frank J.G. Nellen

By: Nellen, Frank J.G .

Material type: Article

ArticlePublisher: 2019Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO

| SUJETO PASIVO

| RESPONSABILIDAD TRIBUTARIA

| UNION EUROPEA

In: Intertax v. 47, Issue 6/7, June / July 2019, p. 609-619Summary: In this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish whether the taxable person can be held liable for the payment of VAT in case that person is unable to obtain all necessary information.

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Resumen.

In this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish whether the taxable person can be held liable for the payment of VAT in case that person is unable to obtain all necessary information.

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On the liability of the uninformed taxable person in EU VAT Frank J.G. Nellen

By: Nellen, Frank J.G.

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By: Nellen, Frank J.G .