A Critical Assessment of the Optional Regime under Article 12 of the VAT Directive (2006/112)
Year: 2025
Type: article
Source: European Taxation
DOI: 10.59403/13s9mh
Author: Marilena Ene
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W4413561201