000			01633nab a2200277 c 4500
999			_c141597 _d141597
003			ES-MaIEF
005			20220909191739.0
007			ta
008			200113t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aMerkx, Madeleine _969982
245	1	0	_aVAT and international trad's crossroads _brigth, left or straight on? _c Madeleine Merkx, Naomie Verbaan & Rianne Starkenburg
260			_c2019
500			_aResumen.
520			_aThe current VAT system for intra EU B2B is susceptible to fraud. This is one of the main reasons why the European Commission has tabled a proposal for a definitive VAT system based on the destination principle. On the other hand, there are Member States that want to introduce a general reverse charge mechanism in the fight against VAT fraud. While the definitive VAT system proposed by the European Commission taxes all supplies in the supply chain, the general reverse charge mechanism has the opposite effect. Under this mechanism effective collection of VAT is postponed to the last link in the supply chain. In this article, the authors evaluate both systems as well as the current system to assess which system is best.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_941975 _aREFORMA
650		4	_948615 _aFRAUDE FISCAL
650		4	_aPREVENCIÓN _954712
650			_aUNION EUROPEA _948644
700	1		_967741 _aVerbaan, Naomie
700	1		_967742 _aStarkenburg, Rianne
773	0		_9161585 _oOP 2141-B/2019/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 5, October 2019, p. 233-244
942			_cART