Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/33238
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dc.contributor.authorCANNAS, Francesco-
dc.date.accessioned2021-01-29T14:28:29Z-
dc.date.available2021-01-29T14:28:29Z-
dc.date.issued2020-
dc.date.submitted2021-01-27T10:06:16Z-
dc.identifier.citationInternational VAT monitor, 2020 (5) , p. 272 -276-
dc.identifier.urihttp://hdl.handle.net/1942/33238-
dc.description.abstractThe EU VAT Cross-Border Rulings Project is a product of the EU VAT Forum, and its declared purpose is to allow taxable persons to obtain advanced rulings on the VAT treatment of complex cross-border issues. In this article, the author aims at identifying the main reasons why taxable persons have shown disinterest in this project. The findings of the short analysis herein are expected to be relevant at both European and domestic levels in the event that a decision is made to relaunch or expand this instrument.-
dc.language.isoen-
dc.rightsIBFD-
dc.titleThe Participation of Italy in the EU VAT Cross-Border Rulings Project: Legal and Procedural Issues-
dc.typeJournal Contribution-
dc.identifier.epage276-
dc.identifier.issue5-
dc.identifier.spage272-
dc.identifier.volume2020-
local.format.pages5-
local.bibliographicCitation.jcatA1-
local.type.refereedRefereed-
local.type.specifiedArticle-
local.provider.typePdf-
local.uhasselt.internationalno-
item.fulltextWith Fulltext-
item.contributorCANNAS, Francesco-
item.fullcitationCANNAS, Francesco (2020) The Participation of Italy in the EU VAT Cross-Border Rulings Project: Legal and Procedural Issues. In: International VAT monitor, 2020 (5) , p. 272 -276.-
item.accessRightsClosed Access-
item.validationvabb 2022-
crisitem.journal.issn0925-0832-
Appears in Collections:Research publications
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