VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

  1. Papis-Almansa, M.
Zeitschrift:
ERA Forum

ISSN: 1863-9038 1612-3093

Datum der Publikation: 2019

Ausgabe: 20

Nummer: 2

Seiten: 201-223

Art: Artikel

DOI: 10.1007/S12027-019-00575-9 GOOGLE SCHOLAR lock_openOpen Access editor