PhD conferral Mr mr. Frank J.G. Nellen

“Information asymmetries in EU Vat”

Keywords: European VAT, information asymmetries

This study addresses how information related to European VAT reaches the entrepreneur. In many cases, the entrepreneur needs very specific information from his customer or supplier to correctly charge VAT. This PhD dissertation focuses on situations in which the entrepreneur is unable to obtain all the necessary information from his customers and suppliers. A central question in that context is the extent to which such ‘information asymmetries’ should have legal consequences for the entrepreneur. This research identifies various legal standards that can lead to information asymmetries. In addition, it offers concrete recommendations to promote the exchange of information between transaction parties.