000			01248nab a2200241 c 4500
003			ES-MaIEF
005			20190719161225.0
007			ta
008			190718s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967378 _aNellen, Frank J.G.
245			_aOn the liability of the uninformed taxable person in EU VAT _c Frank J.G. Nellen
260			_c2019
500			_aResumen.
520			_aIn 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.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948491 _aSUJETO PASIVO
650		4	_948291 _aRESPONSABILIDAD TRIBUTARIA
650		4	_aUNION EUROPEA _948644
773	0		_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 609-619
942			_cART
999			_c140933 _d140933