000			01458nab a2200253 c 4500
999			_c146329 _d146329
003			ES-MaIEF
005			20220907190546.0
008			220907t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aAmand, Christian _913665
245	1	0	_aWhat does the EU VAT actually tax? _helectrónico _c Christian Amand
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aThe EU VAT system does not tax every type of consumption. Conversely, socially desirable services and financial services are only taxed on their production. From the structure of the EU VAT system and the objectives of the EU treaties, but also from the ECJ case law and empirical observations, it appears that the EU VAT is intended not to tax production as far it has an impact on cross-border transactions in an internal market. Therefore, “single general sales tax” or GST would be an appellation closer of the reality of this tax system.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aGRAVAMEN _945080
650		4	_aAJUSTES FISCALES EN FRONTERA _917730
650		4	_aJURISPRUDENCIA _947570
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
773	0		_9167831 _oIVM/2022/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 2, p. 91-100
942			_cRE