| 000 | 01573nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c146344 _d146344 |
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| 003 | ES-MaIEF | ||
| 005 | 20220909172246.0 | ||
| 007 | ta | ||
| 008 | 220909t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aMerkx, Madeleine _969982 |
|
| 245 | 1 | 0 |
_aClosing the Geelen loophole and creating new issues _helectrónico _c Madeleine Merkx |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aWith its judgment in the Geelen case, the ECJ created a potential loophole for suppliers of online entertainment, etc., services to offer services to EU consumers without EU VAT. This loophole is being closed as of 1 January 2025 by amendments to the place-of-supply rules. At the same time it will be possible for Member States to apply reduced VAT rates to the online equivalent of services like exhibitions, cultural events and physical exercise classes. Though the new rules are in the author’s view to be welcomed, they also create new issues and questions, which are addressed in this article. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
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| 650 | 4 |
_aSERVICIOS DIGITALES _963590 |
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| 650 | 4 |
_aINTERNET _947507 |
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| 650 | 4 |
_aCONSUMIDORES _940657 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 773 | 0 |
_9167874 _oIVM/2022/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 4, p. 155-164 |
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| 942 | _cRE | ||