| 000 | 01299nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144833 _d144833 |
||
| 003 | ES-MaIEF | ||
| 005 | 20211013174107.0 | ||
| 007 | ta | ||
| 008 | 211013t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968229 _aJafari, Sascha |
|
| 245 | 0 |
_aBusiness-friendly real-time reporting in the European Union _helectrónico _bare we moving in the right direction? _c Sascha Jafari |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aReal-time reporting systems are becoming more and more common in the European Union. Although proven successful in terms of fighting fraud, the way of implementing real-time reporting can have an enormous impact on businesses. In the Column, the author explains that the tax authorities should make sure that such a system is business-friendly, has guaranteed confidentiality and is in line with the proportionality principle. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_969330 _aINFORMES EN TIEMPO REAL |
|
| 650 | 4 |
_aINFORMACION TRIBUTARIA _946896 |
|
| 650 |
_aUNION EUROPEA _948644 |
||
| 773 | 0 |
_9165910 _oIVM/2021/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 5, 2021 |
|
| 942 | _cRE | ||