{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BD16452131.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD16452131#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD16452131.json"},"dc:title":[{"@value":"The involvement of intermediaries in the collection of European VAT"}],"dc:creator":"Nevia Kallay ČiČin-Šain","dc:publisher":[{"@value":"IBFD"},{"cinii:publisherRole":"copyright_notice_date"}],"dcterms:extent":"xxii, 694 pages","cinii:size":"23 cm","dc:language":"eng","dc:date":"2025","cinii:ncid":"BD16452131","cinii:ownerCount":"1","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Čičin-Šain, Nevia"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD16452131"}}],"bibo:lccn":["2025408146"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2025408146"}],"prism:publicationDate":["[2025]","c2025"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","Bibliography: pages 615-694"],"dc:subject":["LCC:KJE7285"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Value-added+tax+--+European+Union+countries","dc:title":"Value-added tax -- European Union countries"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+collection+--+European+Union+countries","dc:title":"Tax collection -- European Union countries"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+administration+and+procedure+--+European+Union+countries","dc:title":"Tax administration and procedure -- European Union countries"},{"@id":"https://ci.nii.ac.jp/books/search?q=Tax+administration+and+procedure+--+European+Union+countries","dc:title":"Tax administration and procedure -- European Union countries"},{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation+--+European+Union+countries","dc:title":"Taxation -- Law and legislation -- European Union countries"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB19713292#entity","dc:title":"European and international tax law and policy series, volume 33","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9789087229726"}]}]}