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De (on)begrensde mogelijkheden van de Europese btw

https://doi.org/10.2139/ssrn.3934221
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Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.2139/ssrn.3604256openalex-extracted
Why Social Responsible Corporations Should Take Tax Seriously
inferredcites →https://doi.org/10.5040/9781474200257.ch-003openalex-extracted
The Court’s Case Law on the Internal Market: ‘A Circumloquacious Statement of the Result, Rather than a Reason for Arriving at It’?
inferredcites →https://doi.org/10.5040/9781474200257.ch-008openalex-extracted
Of Feasibility and Silent Elephants: The Legitimacy of the Court of Justice through the Eyes of National Courts
inferredcites →https://doi.org/10.54648/ecta2009035openalex-extracted
The Contemporary Meaning of ‘Sovereignty’ in the Supranational Context of the EC as Applied to the Income Tax Case Law of the ECJ
inferredcites →https://doi.org/10.54648/ecta2012014openalex-extracted
Harmonization of VAT in the EU: Back to the Future
inferredcites →https://doi.org/10.2139/ssrn.3744157openalex-snapshot
Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.5553/elr.000226openalex-snapshot
The Contribution of Trust to the Practical Implementation of VAT E-commerce Rules
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