000			01365nab a2200241 c 4500
999			_c146335 _d146335
003			ES-MaIEF
005			20220908172536.0
007			ta
008			220908t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aBashandeh, Rubén _969979
245	1	0	_aE-Commerce VAT concerns _helectrónico _c Rubén Bashandeh
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the author discusses the new e-commerce rules in the field of VAT, as a consequence of the entry into force on 1 July 2021 of the VAT Package, which includes Council Directive (EU) 2017/2455 and Council Directive (EU) 2019/1995. He welcomes the new provisions on e-commerce, but highlights that VAT is still threatened by new challenges caused by globalization and by existing realities that have not yet been sufficiently tackled. The author adopts a practical approach in this article, which aims to highlight some of his key concerns.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aGLOBALIZACION (ECONOMIA) _936211
650		4	_aLEGISLACION COMUNITARIA _942805
650		4	_aUNION EUROPEA _948644
773	0		_9167832 _oIVM/2022/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 3, p. 142-147
942			_cRE