Three new requirements forzZero rating intra-Community supplies recurso electrónico barking up the wrong tree David Gómez Aragón and Gorka Echevarría Zubeldia
By: Gómez Aragón, David
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Contributor(s): Echevarría Zubeldia, Gorka.
Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | OPERACIONES INTRACOMUNITARIAS | TIPOS DE GRAVAMEN | UNION EUROPEA
In:
International VAT Monitor v. 31, n. 6, 2020Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2020/6-6 (Browse shelf) | Available | IVM/2020/6-6 |
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.
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