| 000 | 01300nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141979 _d141979 |
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| 003 | ES-MaIEF | ||
| 005 | 20220906172542.0 | ||
| 007 | ta | ||
| 008 | 200304t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967931 _aZechner, Lily |
|
| 245 | 1 | 0 |
_aHow to treat the ride-hailing company Uber for VAT puposes _helectrónico _c Lily Zechner |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aCurrent proceedings in the United Kingdom give cause to take a closer look at taxi hire company Uber and its treatment for VAT purposes. In December 2017, the Court of Justice of the European Union classified Uber's services as "services in the field of transport" and not merely "information society services". In this article, the author outlines how Uber is to be treated with regard to European VAT legislation | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948605 _aTRANSPORTES URBANOS |
|
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 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. 261-265 |
|
| 942 | _cRE | ||