| 000 | 01391nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c146337 _d146337 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220908181056.0 | ||
| 007 | ta | ||
| 008 | 220908t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aGrambeck, Hans Martin _959845 |
|
| 245 | 1 | 0 |
_aOnline intermediation services _helectrónico _bthe Italian case of Booking.com _c Hans-Martin Grambeck |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aOnline booking platforms have become very important in the tourism sector. However, the VAT treatment of commissions earned by such booking platforms has still not been conclusively clarified as is shown by the Italian case of Booking.com NL. In this article, the author suggests that to avoid such conflicts between tax authorities and taxable persons it would be necessary that rules are fixed and harmonized across the European Union. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aSERVICIOS DIGITALES _963590 |
|
| 650 | 4 |
_aTURISMO _948636 |
|
| 650 | 4 |
_aSUJETO PASIVO _948491 |
|
| 650 | 4 |
_aITALIA _947518 |
|
| 650 | 4 |
_aPAISES BAJOS _943712 |
|
| 773 | 0 |
_9167832 _oIVM/2022/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 3, p. 129-132 |
|
| 942 | _cRE | ||