Bengtsson, Johan
Chain transactions, the temporal criterion and article 36a old solutions to new problems? electrónico / Johan Bengtsson .-- , 2021
Disponible también en formato electrónico.
Resumen.
A new article 36a of the VAT Directive has been introduced to clarify the VAT treatment of chain transactions. However, the rules for chain transactions involving intra-Community supplies are complex and have given rise to several questions. In this article, the author examines how this new provision interplays with the "temporal criterion" emerging from the European Court of Justice case law.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES INTRACOMUNITARIAS
CRIPTOMONEDA
BLOCKCHAIN
UNION EUROPEA
International VAT Monitor 0925-0832v. 32, n. 2, 2021, p. 108-114
Chain transactions, the temporal criterion and article 36a old solutions to new problems? electrónico / Johan Bengtsson .-- , 2021
Disponible también en formato electrónico.
Resumen.
A new article 36a of the VAT Directive has been introduced to clarify the VAT treatment of chain transactions. However, the rules for chain transactions involving intra-Community supplies are complex and have given rise to several questions. In this article, the author examines how this new provision interplays with the "temporal criterion" emerging from the European Court of Justice case law.
IMPUESTO SOBRE EL VALOR AÑADIDO
OPERACIONES INTRACOMUNITARIAS
CRIPTOMONEDA
BLOCKCHAIN
UNION EUROPEA
International VAT Monitor 0925-0832v. 32, n. 2, 2021, p. 108-114