| 000 | 01303nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145484 _d145484 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220309130057.0 | ||
| 007 | ta | ||
| 008 | 220224t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_928414 _aLejeune, Ine |
||
| 245 | 0 |
_aTime for a single market EU VAT system implemented by all Member States with access to VAT justice for all _helectrónico _c Ine Lejeune |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this Column, the author explains that taxpayers do not have direct access to the ECJ and that they can only challenge the Member States’ implementation of the VAT Directive indirectly before their national courts. The author considers that several changes are needed to prevent VAT disputes and to guarantee the “unpaid tax collectors” their fundamental right to judicial enforcement of the rule of law | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aCONTRIBUYENTES _941169 |
|
| 650 | 4 |
_aDERECHOS _942389 |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9166764 _oIVM/2021/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 6, 2021 |
|
| 942 | _cRE | ||