000			01403nab a22002417c 4500
999			_c146321 _d146321
003			ES-MaIEF
005			20220907190848.0
007			ta
008			220906t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aAnnacondia, Fabiola _926726
245	1	0	_aPractical information on European VAT _helectrónico _c Fabiola Annacondia
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aAs is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2022.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aEUROPA _943946
650		4	_aUNION EUROPEA _948644
650		4	_aGUIAS _945036
773	0		_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 43-60
942			_cRE