Bashandeh, Rubén
E-Commerce VAT concerns electrónico / Rubén Bashandeh
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author discusses the new e-commerce rules in the field of VAT, as a consequence of the entry into force on 1 July 2021 of the VAT Package, which includes Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995. He welcomes the new provisions on e-commerce, but highlights that VAT is still threatened by new challenges caused by globalization and by existing realities that have not yet been sufficiently tackled. The author adopts a practical approach in this article, which aims to highlight some of his key concerns.
IMPUESTO SOBRE EL VALOR AÑADIDO
COMERCIO ELECTRONICO
GLOBALIZACION (ECONOMIA)
LEGISLACION COMUNITARIA
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 142-147
E-Commerce VAT concerns electrónico / Rubén Bashandeh
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author discusses the new e-commerce rules in the field of VAT, as a consequence of the entry into force on 1 July 2021 of the VAT Package, which includes Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995. He welcomes the new provisions on e-commerce, but highlights that VAT is still threatened by new challenges caused by globalization and by existing realities that have not yet been sufficiently tackled. The author adopts a practical approach in this article, which aims to highlight some of his key concerns.
IMPUESTO SOBRE EL VALOR AÑADIDO
COMERCIO ELECTRONICO
GLOBALIZACION (ECONOMIA)
LEGISLACION COMUNITARIA
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 142-147