An EU single VAT registration on B2B supplies electrónico Christian Amand and Emanuele Ceci
By: Amand, Christian
.
Contributor(s): Ceci, Emanuele.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | OPERACIONES INTRACOMUNITARIAS | SECTOR DE SERVICIOS | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 2, 2021, p. 83-89Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/2-1 (Browse shelf) | Available | IVM/2021/2-1 |
Browsing IEF Shelves Close shelf browser
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.
Click on an image to view it in the image viewer
There are no comments for this item.