| 000 | 01321nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c144495 _d144495 |
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| 003 | ES-MaIEF | ||
| 005 | 20221014165822.0 | ||
| 007 | ta | ||
| 008 | 210805t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aIsmer, Roland _95110 |
|
| 245 | 0 |
_aTowards mandatory e-invoicing for VAT and a common clearance system _brich pickings from embracing technology! _c Roland Ismer |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article the author pleads for introduction of a common clearance system. At the beginning he gives an overview of the reporting and clearance approaches adopted in Spain, Italy and possibly, in future, France. Furthermore, he explains that the merits of a (common) clearance system surpass those of reporting systems, but also point out the challenges to be heeded. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_947843 _aNOTIFICACIONES TRIBUTARIAS |
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| 650 | 4 |
_944973 _aGESTION TRIBUTARIA |
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| 650 | 4 |
_962126 _aADMINISTRACIÓN ELECTRÓNICA |
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| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9165343 _oOP 2141-B/2021/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 3, June 2021, p. 82-85 _s |
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| 942 | _cART | ||