| 000 | 01348nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190826143722.0 | ||
| 007 | TA | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964670 _aParada, Leopoldo |
|
| 245 | 0 |
_aHow the Vodafone Magyarország opinion affect EU debate on turnover - based digital taxes _c by Lopoldo Parada |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author analyses the EU advocate general's opinon in Vodafone Magyarország and explains how the analysis of a Hungarian telecommunications tax affects ongoing debates regarding the legality of digital turnover-based taxes unilaterally passed by member states. After examining the opinon, the author presents an alternative technique for evaluating digital services taxes. | ||
| 650 | 4 |
_963590 _aSERVICIOS ELECTRÓNICOS |
|
| 650 | 4 |
_946587 _aINDUSTRIA DE TELECOMUNICACIONES |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_945464 _aHUNGRIA |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9160869 _oOP 138-Bis/2019/95/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 5, July 29 2019, p. 399-407 |
|
| 942 | _cART | ||
| 999 |
_c141070 _d141070 |
||