Combating VAT avoidance

Journal
Author
Swinkels, J.J.P.
Country
Denmark; Netherlands
Published Date
Issue
International VAT Monitor 2005 (Volume 16), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author describes and comments on those Proposals and the initiative taken by the Dutch government aimed at combating abuse of law and VAT avoidance. The author also discusses the special measure for which Denmark was recently authorized to apply in respect of low-value imports, and the Commission's proposal relating to the VAT treatment of transactions between a taxable person's main office and its fixed establishments.