Reimbursement of VAT (RVAT) on Written-Off Receivables

Research output: Contribution to journalJournal articleResearchpeer-review

Original languageEnglish
JournalInternational Tax Journal
Volume29
Issue number4
Pages (from-to)43-58
Number of pages15
ISSN0097-7314
Publication statusPublished - 2003

Cite this

@article{eb604410c02111db9769000ea68e967b,
title = "Reimbursement of VAT (RVAT) on Written-Off Receivables",
keywords = "MOMS, Kredit, Kreditrisiko, Kreditsalg, RVAT",
author = "Bjarne Florentsen and Michael M{\o}ller and Nielsen, {Niels Chr.}",
year = "2003",
language = "English",
volume = "29",
pages = "43--58",
journal = "International Tax Journal",
issn = "0097-7314",
publisher = "C C H Inc.",
number = "4",

}

Reimbursement of VAT (RVAT) on Written-Off Receivables. / Florentsen, Bjarne; Møller, Michael; Nielsen, Niels Chr.

In: International Tax Journal, Vol. 29, No. 4, 2003, p. 43-58.

Research output: Contribution to journalJournal articleResearchpeer-review

TY - JOUR

T1 - Reimbursement of VAT (RVAT) on Written-Off Receivables

AU - Florentsen, Bjarne

AU - Møller, Michael

AU - Nielsen, Niels Chr.

PY - 2003

Y1 - 2003

KW - MOMS

KW - Kredit

KW - Kreditrisiko

KW - Kreditsalg

KW - RVAT

M3 - Journal article

VL - 29

SP - 43

EP - 58

JO - International Tax Journal

JF - International Tax Journal

SN - 0097-7314

IS - 4

ER -