Zechner, Lily
How to treat the ride-hailing company Uber for VAT puposes electrónico / Lily Zechner .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
Current proceedings in the United Kingdom give cause to take a closer look at taxi hire company Uber and its treatment for VAT purposes. In December 2017, the Court of Justice of the European Union classified Uber's services as "services in the field of transport" and not merely "information society services". In this article, the author outlines how Uber is to be treated with regard to European VAT legislation
IMPUESTO SOBRE EL VALOR AÑADIDO
TRANSPORTES URBANOS
SERVICIOS DIGITALES
COMERCIO ELECTRONICO
UNION EUROPEA
International VAT Monitor 0925-0832 v. 30, n. 6, November / December 2019, p. 261-265
How to treat the ride-hailing company Uber for VAT puposes electrónico / Lily Zechner .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
Current proceedings in the United Kingdom give cause to take a closer look at taxi hire company Uber and its treatment for VAT purposes. In December 2017, the Court of Justice of the European Union classified Uber's services as "services in the field of transport" and not merely "information society services". In this article, the author outlines how Uber is to be treated with regard to European VAT legislation
IMPUESTO SOBRE EL VALOR AÑADIDO
TRANSPORTES URBANOS
SERVICIOS DIGITALES
COMERCIO ELECTRONICO
UNION EUROPEA
International VAT Monitor 0925-0832 v. 30, n. 6, November / December 2019, p. 261-265