000			01422nab a2200229 c 4500
999			_c140405 _d140405
003			ES-MaIEF
005			20220906171543.0
007			ta
008			190410t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aAnnacondia, Fabiola _926726
245	1	0	_aPractical information on European VAT _helectrónico _c Fabiola Annacondia
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aAs is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD and the International VAT Monitor's correspondents at the beginning of 2019.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948644 _aUNION EUROPEA
773	0		_9160083 _oIVM/2019/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 1, January/February 2019, p. 31-47
942			_cRE