Full Regularization in VAT and Its Difficulties

Journal
Sánchez Gallardo, F.J.
European Union
International VAT Monitor 2025 (Volume 36), No. 3
FormatPDF
EUR
40
| USD
45 (VAT excl.)

In this Column, the author explains that in tax audits the authorities should consider all aspects related to VAT, which, due to the technical complexity of this tax, is not always easy.