000			01267nab a2200253 c 4500
999			_c144363 _d144363
003			ES-MaIEF
005			20220907170908.0
007			ta
008			210622t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aAmand, Christian _913665
245		3	_aAn EU single VAT registration on B2B supplies _helectrónico _c Christian Amand and Emanuele Ceci
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe European Commission is examining the extension of the One-Stop Shop (OSS) arrangement to B2B intra-EU transactions. This suggestion would be very promising if it could reduce the cost of intra-EU trade formalities, taking into account the impact of the prefinancing of VAT. Such a solution might be possible by a reduction of the formalities imposed on businesses, combined with the use of new technologies.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_948356 _aSECTOR DE SERVICIOS
650			_aUNION EUROPEA _948644
700			_961600 _aCeci, Emanuele
773	0		_9165303 _oIVM/2021/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 2, 2021, p. 83-89
942			_cRE