000 01410nab a2200241 c 4500
999 _c143599
_d143599
003 ES-MaIEF
005 20220906170320.0
007 ta
008 210217t2021 ne ||||oo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aAnnacondia, Fabiola
_926726
245 0 _aPractical information on European VAT
_helectrónico
_c Fabiola Annacondia
260 _c2021
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aAs is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD and the International VAT Monitor’s correspondents at the beginning of 2021.
650 4 _950141
_aIMPUESTO SOBRE EL VALOR AÑADIDO
650 _aEUROPA
_910750
650 _aUNION EUROPEA
_948644
650 4 _aGUIAS
_945036
773 0 _9164351
_oIVM/2021/1
_tInternational VAT Monitor
_w(IEF)133610
_x 0925-0832
_gv. 32, n. 1, 2021
942 _cRE