Gómez Aragón, David
Three new requirements forzZero rating intra-Community supplies barking up the wrong tree recurso electrónico / David Gómez Aragón and Gorka Echevarría Zubeldia .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors challenge the substantive characterization of the three new requirements relating to the zero rate of intra-Community supplies of goods introduced by the “quick fixes” package and address the consequences arising from failure to comply with them.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES INTRACOMUNITARIAS
TIPOS DE GRAVAMEN
UNION EUROPEA
Echevarría Zubeldia, Gorka
International VAT Monitor 0925-0832v. 31, n. 6, 2020
Three new requirements forzZero rating intra-Community supplies barking up the wrong tree recurso electrónico / David Gómez Aragón and Gorka Echevarría Zubeldia .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors challenge the substantive characterization of the three new requirements relating to the zero rate of intra-Community supplies of goods introduced by the “quick fixes” package and address the consequences arising from failure to comply with them.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES INTRACOMUNITARIAS
TIPOS DE GRAVAMEN
UNION EUROPEA
Echevarría Zubeldia, Gorka
International VAT Monitor 0925-0832v. 31, n. 6, 2020