Assistant lawyer Nikola Cīparsone compiled the material. Tax Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and […]
Listen to the podcast! https://open.substack.com/pub/janistax/p/susi-baerentzen-den-on-doing-things?r=240lr6&utm_campaign=post&utm_medium=web Susi Baerentzen is a tax law & human rights researcher from Denmark. She is lecturing at Vienna & Copenhagen Universities, holds a PhD in International Tax Law and Economics. Susi recently published her book “The Effectiveness of General Anti-Avoidance Rules”. She has worked for 5 years for one of the […]
