| 000 | 01007nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140941 _d140941 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220909191645.0 | ||
| 007 | ta | ||
| 008 | 190719s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aMerkx, Madeleine _969982 |
|
| 245 | 1 | 0 |
_aDefinitive VAT regime _bready for the next step? _c Madeleine Merkx & John Gruson |
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _a In this article the authors analyse and provide critical comments on EU proposals on VAT rates, SMEs and administrative cooperation of December 2017 and January 2018, and the proposal on the detailed implementation of the definitive VAT system, of May 2018. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_931085 _aREFORMA |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_967384 _aGruson, John |
|
| 773 | 0 |
_9160690 _oOP 2141-B/2019/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 3, June 2019, p. 136-149 |
|
| 942 | _cART | ||