000 01012nab a2200241 c 4500
999 _c143598
_d143598
003 ES-MaIEF
005 20210217104319.0
007 ta
008 210217t2021 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _96342
_aWille, Patrick
245 _aNew VAT rules on e-commerce
_helectrónico
_c Patrick Wille
260 _c2021
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aOn 1 July 2021 new rules for distance sales of goods in the European Union will be introduced. In this Column, the author explains the implications of these new rules and analyses how complex it is for companies to adjustment their IT systems to comply with them.
650 4 _950220
_aCOMERCIO ELECTRONICO
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 _aREFORMA
_910750
650 _aUNION EUROPEA
_948644
773 0 _9164351
_oIVM/2021/1
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_gv. 32, n. 1, 2021
942 _cRE