TY - BOOK AU - La Feria,Rita de TI - VAT exemptions: consequences and design alternatives T2 - EUCOTAX series on European taxation, SN - 9789041132765 (cloth : alk. paper) PY - 2013/// CY - Alphen aan den Rijn, The Netherlands PB - Kluwer Law International KW - Value-added tax KW - Law and legislation KW - Tax exemption ER -