Merkx, Madeleine
Definitive VAT regime ready for the next step? / Madeleine Merkx & John Gruson .-- , 2019
Resumen.
In this article the authors analyse and provide critical comments on EU proposals on VAT rates, SMEs and administrative cooperation of December 2017 and January 2018, and the proposal on the detailed implementation of the definitive VAT system, of May 2018.
IMPUESTO SOBRE EL VALOR AÑADIDO
REFORMA
UNION EUROPEA
Gruson, John
EC Tax Review 0928-2750 [print] v. 28, n. 3, June 2019, p. 136-149
Definitive VAT regime ready for the next step? / Madeleine Merkx & John Gruson .-- , 2019
Resumen.
In this article the authors analyse and provide critical comments on EU proposals on VAT rates, SMEs and administrative cooperation of December 2017 and January 2018, and the proposal on the detailed implementation of the definitive VAT system, of May 2018.
IMPUESTO SOBRE EL VALOR AÑADIDO
REFORMA
UNION EUROPEA
Gruson, John
EC Tax Review 0928-2750 [print] v. 28, n. 3, June 2019, p. 136-149