On the liability of the uninformed taxable person in EU VAT

Frank Nellen*

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review


In this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish whether the taxable person can be held liable for the payment of VAT in case that person is unable to obtain all necessary information.

Original languageEnglish
Pages (from-to)609-619
Number of pages11
Issue number6/7
Publication statusPublished - 25 May 2019

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