Báez Moreno, Andrés2014-04-252014-04-252008-08https://hdl.handle.net/10016/1883010application/pdfspaAtribución-NoComercial-SinDerivadas 3.0 EspañaEuropean VAT systemValue Added TaxTax avoidanceBad Laws Make Hard Cases: Halifax and the avoidance of inconsistent tax rules.working paperDerechoopen access110DT/0000001195