Publication
Title
Interest on VAT Claims
Author
Abstract
It is generally accepted that taxpayers can expect to be entitled to interest in case of late refunds of taxes and that they are expected to pay interest in the case of late payment of their taxes. (European Commission, Guidelines for a Model for a European Taxpayers' Code (2016), point 3.3.4., https://ec.europa.eu/taxation_customs/sites/taxation/files/guidelines_for_a_model_for_a_european_taxpayers_code_en.pdf.) In practice, the implementation of these principles raises a number of questions, in particular in the field of VAT, where account has to be taken of the particularities of the VAT system.
Language
English
Source (journal)
EC tax review. - Deventer, 1992, currens
Publication
Deventer : 2018
ISSN
0928-2750 [print]
1875-8363 [online]
Volume/pages
27 :2 (2018) , p. 83-95
ISI
000435220400003
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Law 
Affiliation
Publications with a UAntwerp address
External links
VABB-SHW
Web of Science
Record
Identification
Creation 10.07.2018
Last edited 24.08.2021
To cite this reference