| 000 | 01244nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140399 _d140399 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220908174012.0 | ||
| 007 | ta | ||
| 008 | 190410t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aGrambeck, Hans Martin _959845 |
|
| 245 | 1 | 0 |
_aElectronic marketplaces may be held liable for German VAT _helectrónico _bnew rules entered into effect on 1 January 2019 _c Hans - Martin Grambeck |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aFrom 1 January 2019, the German authorities decided, under certain circumstances, to make the electronic marketplaces liable to German VAT if traders acting there do not comply with their VAT obligations. In this article, the author explains the new rules and the actions to take for both marketplaces and traders supplying goods in Germany through marketplaces. | ||
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 773 | 0 |
_9160083 _oIVM/2019/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 1, January/February 2019, p. 7-10 |
|
| 942 | _cRE | ||