000			01544nab a2200265 c 4500
999			_c146345 _d146345
003			ES-MaIEF
005			20220909180422.0
007			ta
008			220909t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aMorrison, Jamoy, A.B. _969983
245	1	4	_aThe confluence of tax law, administrative law and public policy _helectrónico _c Jamoy A.B. Morrison
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
650		4	_aDERECHO TRIBUTARIO _942375
650		4	_aDERECHO ADMINISTRATIVO _941865
650		4	_aIMPUESTO SOBRE LAS VENTAS _97403
650		4	_aPOLITICAS PUBLICAS _948072
650		0	_aBELICE _969984
773	0		_9167874 _oIVM/2022/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 4, p. 175-179
942			_cRE