000 01262nab a2200253 c 4500
999 _c146333
_d146333
003 ES-MaIEF
005 20220907183905.0
008 220907t2022 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aWolf, Redmar Allard
_941307
245 1 2 _aA great reset of VAT rates?
_helectrónico
_c Redmar Wolf
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
504 _aIncluye referencias bibliográficas.
520 _aThe EU Council reached an agreement on updated rules for VAT rates. The new rules allow Member States an extended use of reduced rates, while serving EU policy objectives. Most of the current country-specific derogations will become available to all Member States. Now that political agreement has been obtained, the formal adoption of the directive with the new rate regime will follow in a matter of weeks.
650 4 _aIMPUESTO SOBRE EL VALOR AÑADIDO
_950141
650 4 _aTIPOS
_948569
650 4 _aTASAS
_948526
650 4 _aEXENCIONES TRIBUTARIAS
_944038
650 4 _aPOLITICA FISCAL
_948067
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. 67-74
942 _cRE