The determination of the person liable for payment of VAT: a proposal for a directive amending the Sixth Directive - EC Tax Review View The determination of the person liable for payment of VAT: a proposal for a directive amending the Sixth Directive by Ben J.M. Terra - EC Tax Review The determination of the person liable for payment of VAT: a proposal for a directive amending the Sixth Directive Ben J.M. Terra 8 1 EC Tax Review