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On the Liability of the Uninformed Taxable Person in EU VAT
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On the Liability of the Uninformed Taxable Person in EU VAT
Frank J.G. Nellen
Intertax
Volume 47, Issue 6/7 (2019) pp. 609 – 619
https://doi.org/10.54648/taxi2019060
Abstract
In this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish whether the taxable person can be held liable for the payment of VAT in case that person is unable to obtain all necessary information.
Extract