Essays about: "Article 168a of the VAT Directive."
Found 1 essay containing the words Article 168a of the VAT Directive..
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1. Self-supply of goods in the light of the principle of fiscal neutrality
University essay from Lunds universitet/Juridiska institutionenAbstract : Article 16 of the VAT Directive, which regulates the self-supply of goods, is a good example of how it is complicated to achieve fraud resistance and full compliance with the principle of fiscal neutrality in the current system of VAT. This provision concerns taxation on business goods used for private purposes, which has shown to be a complex area of VAT. READ MORE
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