| 000 | 01273nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144366 _d144366 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230424184828.0 | ||
| 007 | ta | ||
| 008 | 210622t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969109 _aBengtsson, Johan |
|
| 245 |
_aChain transactions, the temporal criterion and article 36a _helectrónico _bold solutions to new problems? _c Johan Bengtsson |
||
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aA new article 36a of the VAT Directive has been introduced to clarify the VAT treatment of chain transactions. However, the rules for chain transactions involving intra-Community supplies are complex and have given rise to several questions. In this article, the author examines how this new provision interplays with the "temporal criterion" emerging from the European Court of Justice case law. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_947874 _aOPERACIONES INTRACOMUNITARIAS |
|
| 650 | 7 |
_aCRIPTOMONEDA _963195 |
|
| 650 | 7 |
_aBLOCKCHAIN _2 _966197 |
|
| 650 | 7 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9165303 _oIVM/2021/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 2, 2021, p. 108-114 |
|
| 942 | _cRE | ||