| 000 | 01214nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143243 _d143243 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220718121105.0 | ||
| 007 | ta | ||
| 008 | 201124t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_918733 _aGómez Aragón, David |
|
| 245 | 0 |
_aThree new requirements forzZero rating intra-Community supplies _hrecurso electrónico _bbarking up the wrong tree _c David Gómez Aragón and Gorka Echevarría Zubeldia |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 504 | _aResumen. | ||
| 520 | _aIn this article, the authors challenge the substantive characterization of the three new requirements relating to the zero rate of intra-Community supplies of goods introduced by the “quick fixes” package and address the consequences arising from failure to comply with them. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_947874 _aOPERACIONES INTRACOMUNITARIAS |
|
| 650 | 4 |
_948570 _aTIPOS DE GRAVAMEN |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 700 | 1 |
_aEchevarría Zubeldia, Gorka _958919 |
|
| 773 | 0 |
_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020 |
|
| 942 | _cRE | ||