| 000 | 01371nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c144828 _d144828 |
||
| 003 | ES-MaIEF | ||
| 005 | 20211013170318.0 | ||
| 007 | ta | ||
| 008 | 211013t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969329 _aAccorsi, Davide |
|
| 245 | 0 |
_a Allocation of supplies between establishments under EU VAT _helectrónico _c Davide Accorsi and Giorgio Beretta |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 2021, the Italian tax authorities issued two ruling replies providing guidance on how to allocate a supply to an establishment for VAT purposes in the context of a global contract under which several supplies are provided to a multilocation entity (MLE). In this article, the authors discuss the official guidance provided by the Italian tax authorities in light of the rules for allocating supplies to establishments located in different jurisdictions as enshrined in the EU legislature. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aSOCIEDADES _948454 |
|
| 650 | 4 |
_944380 _aSUCURSALES |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 700 | 1 |
_964165 _aBeretta, Giorgio |
|
| 773 | 0 |
_9165903 _oIVM/2021/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 4, 2021, p. 175-183 |
|
| 942 | _cRE | ||