000			01423nab a2200253 c 4500
003			ES-MaIEF
005			20181010104740.0
007			ta
008			180928s2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966599 _aPeeters, Marit
245			_aRating the European Commission's proposal on VAT rates _c Marit Peeters
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aOn 18 January 2018, in a string of recent proposals concerning the "definitive VAT system", the European Commission issued a proposal for a Council Directive reforming the current VAT rate system. In order to fully grasp the implications of this proposal, it is not sufficient to merely look at its content. Regard must also be had to the impact on the rates currently applied by the Member States. To this end, the author use Belgium as a case study to highlight deviations from the current VAT rate system and to analyse the possible implications of the new VAT rate proposal on Member States' practices.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948570 _aTIPOS DE GRAVAMEN
650		4	_950220 _aUNION EUROPEA
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 4, July / August 2018, p. 151-156
856			_uhttps://online.ibfd.org/kbase/
942			_cRE
999			_c139053 _d139053