000			01465nab a2200241 c 4500
999			_c141977 _d141977
003			ES-MaIEF
005			20220906172444.0
007			ta
008			200304t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967930 _aLesar, Mojca Bartol‏
245	1	0	_aEU VAT cross - border rulings _helectrónico _c Mojca Bartol Lesar
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aA pilot cross-border ruling (CBR) project has been set up under the auspices of the EU VAT Forum to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border EU transactions. Several Member States are participating in this project. In this article, the author explains the background of the CBR project and reflects on its value, based on an analysis of the rulings issued so far, and also having regard to the VAT "double taxation dialogue initiative" (likewise initiated by the VAT Forum) and to the VAT Committee Guidelines. Finally, the CBR pilot project is also assessed through the prism of the protection of taxpayers' rights.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_948644 _aUNION EUROPEA
773	0		_9162185 _oIVM/2019/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 6, November / December 2019, p. 247-254
942			_cRE