Grambeck, Hans Martin
Online intermediation services the Italian case of Booking.com electrónico / Hans-Martin Grambeck
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
Online booking platforms have become very important in the tourism sector. However, the VAT treatment of commissions earned by such booking platforms has still not been conclusively clarified as is shown by the Italian case of Booking.com NL. In this article, the author suggests that to avoid such conflicts between tax authorities and taxable persons it would be necessary that rules are fixed and harmonized across the European Union.
IMPUESTO SOBRE EL VALOR AÑADIDO
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
TURISMO
SUJETO PASIVO
ITALIA
PAISES BAJOS
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 129-132
Online intermediation services the Italian case of Booking.com electrónico / Hans-Martin Grambeck
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
Online booking platforms have become very important in the tourism sector. However, the VAT treatment of commissions earned by such booking platforms has still not been conclusively clarified as is shown by the Italian case of Booking.com NL. In this article, the author suggests that to avoid such conflicts between tax authorities and taxable persons it would be necessary that rules are fixed and harmonized across the European Union.
IMPUESTO SOBRE EL VALOR AÑADIDO
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
TURISMO
SUJETO PASIVO
ITALIA
PAISES BAJOS
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 129-132