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999			_c142521 _d142521
003			ES-MaIEF
005			20220909191941.0
007			ta
008			200907s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aspa
100	1		_aMerkx, Madeleine _969982
245	0	0	_aNew VAT rules for E-Commerce _bthe final countdown has begun _c Madeleine Merkx
260			_c2020
504			_aBibliografía
520			_aIn 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to private individuals will be subject to VAT in the EU Member State of arrival of the goods. The declaration of VAT on distance sales of goods originating from third countries or third territories will be simplified under the Import One-Stop-Shop (I-OSS). It is also possible to make use of an exemption on import under that scheme. This simplified scheme will be attractive to both honest traders and fraudsters. In this contribution Madeleine Merkx examines the complications of this new system.
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
773	0		_9162938 _oOP 2141-B/2020/4 _tEC Tax Review _w(IEF)124968 _x0928-2750 [print] _gvolume 29, issue 4, august 2020, p. 197-205
942			_cART