000 01227nab a2200265 c 4500
003 ES-MaIEF
005 20180928125619.0
007 ta
008 180928s2018 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966549
_aLeur, Michael van de
245 0 _aEU proposes new VAT scheme for small businesses
_c Michael van de Leur
260 _c2018
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aOn 18 January 2018, the European Commission published a proposal for new simplification rules that would allow Member States to reduce the VAT compliance cost for small businesses. With this proposal, the European Commission would like to assist small businesses suffering under disproportionate VAT compliance costs. The author discusses the proposal.
650 4 _943601
_aEMPRESAS PEQUEÑAS Y MEDIANAS
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 4 _941430
_aCOSTES DE CUMPLIMIENTO
650 4 _948644
_aUNION EUROPEA
773 0 _9151529
_oIVM
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_g v. 29, n. 3, May / June 2018, p. 97-98
856 _uhttps://online.ibfd.org/kbase/
942 _cRE
999 _c138966
_d138966