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Articles

VAT information asymmetries in the context of intra-EU trade in goods

Pages 22-42 | Received 28 Aug 2017, Accepted 28 Aug 2018, Published online: 27 Sep 2018

Figures & data

Figure 1. Case study: Smith Car Rentals, established in the Netherlands, rents out a car to Mrs De Vries for five days. Mrs De Vries picks up the car in Maastricht, the Netherlands. In the same month, Smith Car Rentals enters into a long-term business-to-consumer (B2C) car lease (rental) with Mr Hahn. Mr Hahn provides a copy of his passport in advance. However, when signing the contract at the premises of Smith Car Rentals, Mr Hahn does not fill out his place of residence details (Aachen) because of privacy concerns that he has.

Figure 1. Case study: Smith Car Rentals, established in the Netherlands, rents out a car to Mrs De Vries for five days. Mrs De Vries picks up the car in Maastricht, the Netherlands. In the same month, Smith Car Rentals enters into a long-term business-to-consumer (B2C) car lease (rental) with Mr Hahn. Mr Hahn provides a copy of his passport in advance. However, when signing the contract at the premises of Smith Car Rentals, Mr Hahn does not fill out his place of residence details (Aachen) because of privacy concerns that he has.

Figure 2. An overview of the implications of the CJEU judgments in Euro Tyre Holding (n 71) and Toridas (n 71). See also Nellen/Kandhai (n 70).

Figure 2. An overview of the implications of the CJEU judgments in Euro Tyre Holding (n 71) and Toridas (n 71). See also Nellen/Kandhai (n 70).