000			01466nab a2200253 c 4500
999			_c144370 _d144370
003			ES-MaIEF
005			20210622133353.0
007			ta
008			210622t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968230 _aMüller, Robert
245		0	_aStrengthening auditing in the European Union's Mini One-Stop Shop scheme _helectrónico _c Robert Müller
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn the Mini One-Stop Shop scheme (MOSS), the Member State of Identification (MSI) and the Member State of Consumption (MSC) in which the place of supply is located can carry out audits. The interests between the MSI and MSC with regard to auditing-declared VAT in the MOSS are divergent and lead to challenging auditing conditions to secure VAT revenue and reduce compliance requirements for entrepreneurs in the long term. To achieve these objectives, in this article, the author discusses the introduction of a single audit mechanism, as well as the participation of the MSI in the VAT revenue of the MOSS.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_930755 _aARMONIZACION
650		4	_aUNION EUROPEA _948644
773	0		_9165303 _oIVM/2021/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 2, 2021, 10 p.
942			_cRE