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

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Improving VAT/GST - Designing a simple and fraud-proof tax system
Editors	Michael Lang, Ine Lejeune
Pages	591 - 602
Publication status	Published - 1 Feb 2014

Cite this

@inbook{f31d2b0d14dc46b58fd10509a73ec5d8,

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",

}