Opinion Statement FC 1/2020 on the Harmonization of VAT Penalties in the European Union

Journal
CFE Fiscal Committee
Confédération Fiscale Européenne
European Taxation 2020 (Volume 60), No. 11
Format/Price
JournalUSD 45

This Opinion Statement, submitted on 6 March 2020, discusses issues surrounding the justification for harmonization of VAT penalties in the European Union.