Amand, Christian
An EU single VAT registration on B2B supplies electrónico / Christian Amand and Emanuele Ceci .-- , 2021
Disponible también en formato electrónico.
Resumen.
The European Commission is examining the extension of the One-Stop Shop (OSS) arrangement to B2B intra-EU transactions. This suggestion would be very promising if it could reduce the cost of intra-EU trade formalities, taking into account the impact of the prefinancing of VAT. Such a solution might be possible by a reduction of the formalities imposed on businesses, combined with the use of new technologies.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES INTRACOMUNITARIAS
SECTOR DE SERVICIOS
UNION EUROPEA
Ceci, Emanuele
International VAT Monitor 0925-0832v. 32, n. 2, 2021, p. 83-89
An EU single VAT registration on B2B supplies electrónico / Christian Amand and Emanuele Ceci .-- , 2021
Disponible también en formato electrónico.
Resumen.
The European Commission is examining the extension of the One-Stop Shop (OSS) arrangement to B2B intra-EU transactions. This suggestion would be very promising if it could reduce the cost of intra-EU trade formalities, taking into account the impact of the prefinancing of VAT. Such a solution might be possible by a reduction of the formalities imposed on businesses, combined with the use of new technologies.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES INTRACOMUNITARIAS
SECTOR DE SERVICIOS
UNION EUROPEA
Ceci, Emanuele
International VAT Monitor 0925-0832v. 32, n. 2, 2021, p. 83-89