Frank J.G. Nellen's Books

Information Asymmetries in EU VAT

By: Frank J.G. Nellen

Write a review Read reviews Take a Quiz Solve Book Puzzle

Information Asymmetries in EU VAT

By: Frank J.G. Nellen

Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In its up-to-date overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries. As a result of his in-depth treatment of the subject, the author establishes the following: – to what extent information asymmetries in EU VAT have legal implications (e.g., VAT assessments, fines) for the taxable person; – to what extent information asymmetries shouldhave legal implications for the taxable person, taking into account the legal principles applicable in EU VAT; – to what extent positive EU VAT law indeed implies the risk of information asymmetries and any associated unjustified legal implications; and – to what extent legal remedies should be employed to avoid or to reduce information asymmetries for the taxable person. This is the first book to conduct thorough research into the causes and legal implications of information asymmetries, as well as the instruments which can be employed to counter their materialization. As such, it will be of inestimable value to practitioners, legislators, policymakers, entrepreneurs, judicial professionals, and academics concerned with EU VAT law.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

715

Publisher

Kluwer Law International B.V.

Published Date

ISBN 10

9041189173

ISBN 13

9789041189172

The ras Superfamily of GTPases (1993)

By: Juan Carlos Lacal,Frank Patrick McCormick

Write a review Read reviews Take a Quiz Solve Book Puzzle

The ras Superfamily of GTPases (1993)

By: Juan Carlos Lacal,Frank Patrick McCormick

The ras Superfamily of GTPases presents the most comprehensive compilation of information available regarding aspects of the putative function of small ras-related GTPases. The book's chapters were written by the world's most prominent scientists in this field and cover such topics as the structure and properties of ras proteins, ras function, the ras superfamily in general, and the functional regulation of ras and ras-related GTPases. The book will benefit cell biologists, oncologists, neurobiologists, molecular biologists, and others interested in the topic.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

548

Publisher

CRC Press

Published Date

ISBN 10

1351356852

ISBN 13

9781351356855

Information Asymmetries in EU VAT

By: Frank J.G. Nellen

Write a review Read reviews Take a Quiz Solve Book Puzzle

Information Asymmetries in EU VAT

By: Frank J.G. Nellen

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

715

Publisher

Kluwer Law International B.V.

Published Date

ISBN 10

9041189173

ISBN 13

9789041189172

Book's by Frank J.G. Nellen

Information Asymmetries in EU VAT

Information Asymmetries in EU VAT

The ras Superfamily of GTPases (1993)

The ras Superfamily of GTPases (1993)

Information Asymmetries in EU VAT

Information Asymmetries in EU VAT

Username

Password

Username

Password

Password again

Birthday

Email