Beretta, Giorgio
VAT and administrative cooperation in the EU / by Giorgio Beretta .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author examines the history of administrative cooperation in the field of VAT in the EU, considers the problems in the existing system, including its separation from cooperation in the field of direct taxation, and suggests improvements.
IMPUESTO SOBRE EL VALOR AÑADIDO
COLABORACION TRIBUTARIA
COOPERACIÓN ADMINISTRATIVA
ADMINISTRACION TRIBUTARIA
UNION EUROPEA
Tax Notes International 1048-3306v. 100, n. 1, October 5 2020, p. 71-79
VAT and administrative cooperation in the EU / by Giorgio Beretta .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author examines the history of administrative cooperation in the field of VAT in the EU, considers the problems in the existing system, including its separation from cooperation in the field of direct taxation, and suggests improvements.
IMPUESTO SOBRE EL VALOR AÑADIDO
COLABORACION TRIBUTARIA
COOPERACIÓN ADMINISTRATIVA
ADMINISTRACION TRIBUTARIA
UNION EUROPEA
Tax Notes International 1048-3306v. 100, n. 1, October 5 2020, p. 71-79