000			01610nab a2200253 c 4500
999			_c144834 _d144834
003			ES-MaIEF
005			20211013180831.0
007			ta
008			211013t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967928 _aJanssen, Anne
245		4	_aThe problematic combination of EU harmonized and domestic legislation regarding VAT platform liability _helectrónico _c Anne Janssen
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe EU harmonized VAT e-commerce rules applying as of 1 July 2021 have far-reaching consequences, particularly for the liability of platforms. In addition, some Member States recently adopted domestic liability regimes for platforms which can be differentiated into three models, and it appears that these regimes will remain in place after 1 July 2021. In this article, the combination of EU harmonized and domestic legislation with respect to VAT platform liability is explored. In the author’s view, some domestic liability regimes are not proportionate and go further than necessary to reach the intended aim and the combination of EU harmonized and domestic legislation regarding VAT platform liability is problemati
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aARMONIZACION FISCAL _931085
650		4	_aRESPONSABILIDAD TRIBUTARIA _948291
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