On abuse and fraud in VAT: setting the appropriate boundaries for GAARs in the EU VAT system

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Improving VAT/GST - Designing a simple and fraud-proof tax system
Herausgeber*innen	Michael Lang, Ine Lejeune
Seiten	591 - 602
Publikationsstatus	Veröffentlicht - 1 Feb. 2014

Zitat

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title = "On abuse and fraud in VAT: setting the appropriate boundaries for GAARs in the EU VAT system",

author = "Pasquale Pistone",

year = "2014",

month = feb,

day = "1",

language = "English",

pages = "591 -- 602",

editor = "\{Michael Lang, Ine Lejeune\}",

booktitle = "Improving VAT/GST - Designing a simple and fraud-proof tax system",

}