Frank J.G. Nellen's scientific contributions
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It was automatically created by ResearchGate to create a record of this author's body of work. We create such pages to advance our goal of creating and maintaining the most comprehensive scientific repository possible. In doing so, we process publicly available (personal) data relating to the author as a member of the scientific community.
If you're a ResearchGate member, you can follow this page to keep up with this author's work.
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Publication (1)
In this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish wh...
