000 | 01084nab a22002537c 4500 | ||
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999 |
_c146320 _d146320 |
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003 | ES-MaIEF | ||
005 | 20220907185752.0 | ||
007 | ta | ||
008 | 220906t2022 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_aLamensch, Marie _955266 |
|
245 | 1 | 0 |
_aMore legal certainty regarding the EU VAT treatment of the charging of electronic vehicles (but this is not the end of the road!) _helectrónico _c Marie Lamensch |
500 | _aDisponible únicamente en formato electrónico. | ||
500 | _aResumen. | ||
504 | _aIncluye referencias bibliográficas. | ||
520 | _aIn this column, the author analyses two guidelines of the VAT Committee related to the EU VAT treatment of charging electronic vehicles. | ||
650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
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650 | 4 |
_aVEHICULOS _948678 |
|
650 | 4 |
_aPRINCIPIO DE SEGURIDAD JURÍDICA _948123 |
|
650 | 4 |
_aJURISPRUDENCIA _947570 |
|
650 | 4 |
_aUNION EUROPEA _948644 |
|
773 | 0 |
_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 5 |
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942 | _cRE |