000			01764nab a2200229 c 4500
999			_c143987 _d143987
003			ES-MaIEF
005			20220909192025.0
007			ta
008			210505t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aMerkx, Madeleine _969982
245	1	2	_aA new (circular) economy _ba new special arrangement for second-hand goods! _c Madeleine Merkx
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen
520			_aThe EU's ambition is to achieve a fully circular economy by 2050. The aim of a circular economy is to generate as little waste as possible. A circular organization of the production and distribution chain does not fit well within the European VAT system, which takes the linear production and distribution chain as its starting point. A special VAT regime, the special arrangement for second-hand goods, is necessary to deal with the return of products from the consumer sphere to the productive sphere. Since within a circular economy goods return more often from the consumer sphere to the productive sphere, the special arrangement for second-hand goods is likely to become more important. In this article the author addresses the special arrangement for second-hand goods both in a domestic and an international situation. The author addresses issues within the current arrangement and discusses solutions to improve the special arrangement to make it a better fit for the circular economy.
650		4	_967244 _aECONOMÍA CIRCULAR
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aUNION EUROPEA _948644
773	0		_9164788 _oOP 2141-B/2021/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, n. 2, Abril 2021, p. 64-69
942			_cART