000			01481nab a2200241 c 4500
999			_c143239 _d143239
003			ES-MaIEF
005			20201124130541.0
007			ta
008			201124t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967908 _aKárolyi, Balázs
245		4	_aThe EU VAT and the expansion of turnover taxation _hrecurso electrónico _binterfering tax systems? _c Balázs Károlyi
260			_c2020
500			_aDisponible únicamente en formato electrónico.
504			_aResumen.
520			_aIn this article, the author provides a critical analysis of the ECJ’s approach and attempts to explore how the scope of the concept “turnover taxes”, for the purposes of article 401 of the VAT Directive, could be defined in a way that ensures that the provision is applied in accordance with its objective, which is to safeguard the goals of the common VAT system from interference by other domestic taxes. The author argues that in light of the narrow interpretation of turnover taxes in the ECJ’s case law, it is unlikely that the introduction of recent turnover-based business taxes would be prohibited by the VAT Directive.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aUNION EUROPEA _968592
650		4	_aJURISPRUDENCIA _947570
773	0		_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020
942			_cRE