| 000 | 01117nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143142 _d143142 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201106104136.0 | ||
| 007 | ta | ||
| 008 | 201106t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_964165 _aBeretta, Giorgio |
|
| 245 | 0 |
_aVAT and administrative cooperation in the EU _c by Giorgio Beretta |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the history of administrative cooperation in the field of VAT in the EU, considers the problems in the existing system, including its separation from cooperation in the field of direct taxation, and suggests improvements. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_937635 _aCOLABORACION TRIBUTARIA |
|
| 650 | 4 |
_953912 _aCOOPERACIÓN ADMINISTRATIVA |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 |
_aUNION EUROPEA _942888 |
||
| 773 | 0 |
_9163718 _oOP 138-Bis/2020/100/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 1, October 5 2020, p. 71-79 |
|
| 942 | _cART | ||