000			01423nab a2200253 c 4500
999			_c144832 _d144832
003			ES-MaIEF
005			20220907170909.0
007			ta
008			211013t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aAmand, Christian _913665
245		0	_aDisclosed/undisclosed agent in EU VAT _helectrónico _bwhen is an intermediary acting in its own name? _c Christian Amand
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn the latest request for a preliminary ruling raised by a UK tribunal in the Fenix case (not yet decided), the First-tier Tribunal asked the ECJ whether article 9a of Council Implementing Regulation 282/2011 regarding the qualification of portals and platforms as undisclosed agents was going beyond the scope of article 28 of the VAT Directive. For the first time, the ECJ will have to clarify when an intermediary is a disclosed agent (acting in the name of another person) or an undisclosed agent (acting in its own name).
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		7	_967620 _aINTERMEDIARIOS FISCALES
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650			_aUNION EUROPEA _948644
650			_aJURISPRUDENCIA _947570
773	0		_9165910 _oIVM/2021/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 5, 2021
942			_cRE