VAT and administrative cooperation in the EU by Giorgio Beretta
By: Beretta, Giorgio
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Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COLABORACION TRIBUTARIA | COOPERACIÓN ADMINISTRATIVA | ADMINISTRACION TRIBUTARIA | UNION EUROPEA
In:
Tax Notes International v. 100, n. 1, October 5 2020, p. 71-79Summary: In this article, the author examines the history of administrative cooperation in the field of VAT in the EU, considers the problems in the existing system, including its separation from cooperation in the field of direct taxation, and suggests improvements.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/1-2 (Browse shelf) | Available | OP 138-Bis/2020/100/1-2 |
Disponible también en formato electrónico.
Resumen.
In this article, the author examines the history of administrative cooperation in the field of VAT in the EU, considers the problems in the existing system, including its separation from cooperation in the field of direct taxation, and suggests improvements.
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