Never a dull moment

Authors
Publication date 2017
Journal International VAT Monitor
Volume | Issue number 28 | 2
Pages (from-to) 121-123
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract
Reviews international trends and developments in VAT since the 1990s. Looks at the transitional arrangements which were introduced instead of a harmonised VAT system in the EU, measures against carousel fraud, the role of the ECJ and VAT treatment of digital services.
Document type Editorial
Language English
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