Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive
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Cited by:
- Famulska Teresa & Rogowska-Rajda Beata, 2018. "Principle of Vat Neutrality and the Reverse Charge Mechanism," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 87-97, September.
- Eliška Čejková & Hana Zídková, 2019. "The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(1), pages 65-83.
- Fabrizio Borselli, 2011. "Organised VAT fraud: features, magnitude, policy perspectives," Questioni di Economia e Finanza (Occasional Papers) 106, Bank of Italy, Economic Research and International Relations Area.
- Ey, 2014. "Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system," Taxation Studies 0052, Directorate General Taxation and Customs Union, European Commission.
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Keywords
European Union; taxation; VAT;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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