目次

Part I Introduction 1 Introduction to the Research Part II Conceptual Framework 2 Conceptual Framework Part III Legal Framework 3 The Tax Information Position of the Taxable Person from a Legal Perspective Part IV The (Legal) Implications of Horizontal Tax Information Asymmetries 4 Introduction 5 The General Implications of Horizontal Tax Information Asymmetries 6 The Exploration of Legal Measures as Remedies Against Asymmetries 7 The Legal Implications of Horizontal Tax Information Asymmetries 8 A Situational Approach to the Legal Implications of Asymmetries 9 The Normative Dimension of the Conduct of the Taxable Person 10 Summary and Conclusions Part V Tax Information Asymmetries in Connection with the Substantive Norms of Taxation 11 Introduction 12 Substantive Norms: The Taxable Person 13 Substantive Norms: The Taxable Transaction 14 Substantive Norms: The Place of Supply 15 Substantive Norms: The Taxable Amount 16 Substantive Norms: The Reduced VAT Rates and Exemptions 17 Substantive Norms: The Chargeable Event, Chargeability and Liability 18 Substantive Norms: The Right of Deduction Part VI Summary, Conclusions and Recommendations 19 Summary and Conclusions 20 Recommendations and Reflections