| 000 | 00940nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c141067 _d141067 |
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| 003 | ES-MaIEF | ||
| 005 | 20220728132600.0 | ||
| 007 | ta | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBal, Aleksandra _959839 |
|
| 245 | 0 |
_aEU VAT and procurement _bnew rules for call - off stock contracts _c by Aleksandra Bal |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author evaluates new EU rules to harmonize and simplify the VAT consequences of call-off stock arrangements. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aCONTRATOS _948598 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9160834 _oOP 138-Bis/2019/95/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 4, July 22 2019, p. 323-327 |
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| 942 | _cART | ||