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 1999-03-01 8 1 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA1999007.pdf EC Tax Review