000			01478nab a2200241 c 4500
999			_c144364 _d144364
003			ES-MaIEF
005			20210622124948.0
007			ta
008			210622t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_965104 _aSol Rosa, Jordi
245		0	_aEU VAT e-commerce package _helectrónico _btrust in MOSS and in electronic interfaces as collection methods _c Jordi Sol
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aOn 1 July 2021, the VAT e-commerce package will enter into force in the European Union, affecting many EU and non-EU businesses importing low-value goods into the European Union, making intra-EU distance sales of goods and supplying services other than telecommunication, broadcasting and electronic services (TBE services). In addition, electronic interfaces will become deemed suppliers under certain circumstances. In this article, the author makes a detailed analysis of the new VAT e-commerce rules based on the Explanatory Notes, providing the reader with an easy-to-read document as well as describing the impact of the mentioned changes for businesses.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_910750 _aREFORMA
650			_aUNION EUROPEA _948644
773	0		_9165303 _oIVM/2021/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 2, 2021, p. 90-99
942			_cRE