Full Regularization in VAT and Its Difficulties

Journal
Author
Sánchez Gallardo, F.J.
Country
European Union
Published Date
Issue
International VAT Monitor 2025 (Volume 36), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this Column, the author explains that in tax audits the authorities should consider all aspects related to VAT, which, due to the technical complexity of this tax, is not always easy.