Italmoda: the birth of the principle of third-party liability for VAT fraud

De La Feria, R and Foy, R (2016) Italmoda: the birth of the principle of third-party liability for VAT fraud. British Tax Review, 2016 (3). pp. 270-280. ISSN 0007-1870

Metadata

Authors/Creators:
  • De La Feria, R
  • Foy, R
Copyright, Publisher and Additional Information: This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version, De La Feria, R and Foy, R (2016) Italmoda: the birth of the principle of third-party liability for VAT fraud. British Tax Review, 2016 (3). pp. 270-280. ISSN 0007-1870, is available online on Westlaw UK or from Thomson Reuters DocDel service.
Keywords: Tax; VAT
Dates:
  • Published: September 2016
  • Accepted: 15 May 2016
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 05 Jul 2016 11:32
Last Modified: 03 Oct 2017 01:09
Status: Published
Publisher: Sweet and Maxwell

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