@inbook{75930ebf187f43e49a545c3bd03d60f4,
title = "Sanctions in the area of EU VAT law - legal framework and limits",
author = "Robert Kert",
year = "2023",
language = "English",
isbn = "978-3-7073-4708-1",
series = "Series on International Tax Law",
publisher = "Linde Verlag",
pages = "33--54",
editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Ilze Kuniga",
booktitle = "CJEU - Recent Developements in Value Added Tax 2021",
}