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Unpaid tax collectors: the ‘public’ function of private parties in EU VAT
Frank Nellen
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Corresponding author for this work
Tax Law
Fiscal problems in the internal market
Maastricht Centre for Taxation
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Keyphrases
Value Added Tax
100%
Public Functions
100%
Private Party
100%
EU Values
100%
Tax Collectors
100%
Entrepreneurs
50%
Tax Authorities
25%
Taxation
12%
Public Authorities
12%
Double Taxation
12%
Legal Requirements
12%
Legal Standing
12%
Tax System
12%
Tax Audit
12%
Public Bodies
12%
INIS
values
100%
taxes
100%
information
23%
legal aspects
15%
procurement
15%
risks
7%
audits
7%
Social Sciences
Taxation
100%
Value Added Tax
100%
Public Authority
12%
Legal Position
12%
Tax System
12%
Economics, Econometrics and Finance
Taxation
100%
Sales Tax
100%
Tax System
12%
Double Taxation
12%
Tax Audit
12%