| 000 | 01211nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144367 _d144367 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210622131434.0 | ||
| 007 | ta | ||
| 008 | 210622t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968227 _aRuohola, Tiina |
|
| 245 | 0 |
_aCreation of technological borders _helectrónico _ba new barrier to EU trade _c Tiina Ruohola |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aCreating new tax legislation is always a complex process in which stakeholders need to be heard and changes widely discussed. As the pandemic has forced us to be far away from each other, we are facing new challenges. In this Column, the author states that it is now time to choose: a less functioning common market with several different domestic reporting regimes, or working towards a common goal. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_941975 _aDERECHO COMUNITARIO EUROPEO |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 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. 81-82 |
|
| 942 | _cRE | ||