Information asymmetries in EU VAT

Research output: ThesisDoctoral ThesisInternal

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This study addresses how information related to European VAT reaches the entrepreneur. In many cases, the entrepreneur needs very specific information from his customer or supplier to correctly charge VAT. This PhD dissertation focuses on situations in which the entrepreneur is unable to obtain all the necessary information from his customers and suppliers. A central question in that context is the extent to which such ‘information asymmetries’ should have legal consequences for the entrepreneur. This research identifies various legal standards that can lead to information asymmetries. In addition, it offers concrete recommendations to promote the exchange of information between transaction parties.
Original languageEnglish
Awarding Institution
  • Maastricht University
  • van Doesum, Ad, Supervisor
  • Denie, Arthur, Supervisor
Award date30 Mar 2017
Place of PublicationMaastricht
Publication statusPublished - 2017


  • European VAT
  • information asymmetries

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