Economic reality in EU VAT

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Original languageEnglish
Title of host publicationDe internationalisering van het belastingrecht / The Internationalization of Tax Law
Subtitle of host publicationBundel ter Gelegenheid van het 25-Jarig Bestaan van de Opleiding Fiscaal Recht aan de Universiteit Maastricht
EditorsB. Jansen
Place of PublicationMaastricht
PublisherShaker Publishing BV
Pages75-79
ISBN (Print)978-90-423-0443-7
Publication statusPublished - 2016

Keywords

  • VAT
  • Economic Reality
  • abuse of law
  • abuse of rights
  • fraus legis
  • EU VAT
  • Consumption tax

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