| 000 | 01074nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c146003 _d146003 |
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| 003 | ES-MaIEF | ||
| 005 | 20220616103917.0 | ||
| 007 | ta | ||
| 008 | 220615t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_963589 _aCornielje, Simon |
||
| 245 | 4 |
_aThe costly stalemate of EU VAT harmonization _c Simon Cornielje |
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| 500 | _aResumen. | ||
| 520 | _aThis article examines the current state of the harmonization of EU VAT. It raises the question of whether further harmonization is (still) desirable, and if so, what is holding the Member States back. In this light, it is assessed to what extent the Member States' claim of tax sovereignty is convincing enough to justify the current imperfect state of VAT harmonization. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
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| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
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| 650 | 4 |
_aAUTONOMIA TRIBUTARIA _932229 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9167340 _oOP 2141-B/2022/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 2, April 2022, p. 85-96 |
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| 942 | _cART | ||