| 000 | 01171nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220728132558.0 | ||
| 007 | ta | ||
| 008 | 190304t2019 sp ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aBal, Aleksandra _959839 |
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| 245 | 2 |
_aA progress report on the EU's efforts to revamp its VAT system _c by Aleksandra Bal |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses the EU's efforts to revamp the VAT system as envisaged by the 2016 VAT action plan and evaluates its progress on removing obstacles to e-commerce, implementing the definitive VAT system for intra-EU trade, simplifying the VAT compliance obligations for small and medium-size enterprises, and modernizing the VAT rate policy. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_910750 _aREFORMA |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9159390 _oOP 138-Bis/2019/93/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 4, January 28, 2019, p. 393-397 |
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| 942 | _cART | ||
| 999 |
_c140084 _d140084 |
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