000			01755nab a2200313 c 4500
999			_c146559 _d146559
003			ES-MaIEF
005			20221017183620.0
007			ta
008			221014t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aMerkx, Madeleine _969982
245	1	0	_aPlatforms, a convenient source of information under DAC7 and the VAT Directive _ba proposal for more alignment and efficiency _c Madeleine Merkx, Anne Janssen & Maxime Leenders
500			_aDisponible también en formato electrónico.
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aFrom 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7 Directive. This article seeks to address the impact of this combined legislation for platforms by analysing the differences and similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aSERVICIOS DIGITALES _963590
650		4	_aECONOMÍA COLABORATIVA _965019
650		4	_aTECNOLOGÍA DE LA INFORMACIÓN _954025
650		4	_aLEGISLACION COMUNITARIA _942805
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aDAC 7 _968883
650		4	_aUNION EUROPEA _948644
700	1		_aJanssen, Anne _967928
700	1		_aLeenders, Maxime _970098
773	0		_9168128 _oOP 2141-B/2022/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 31, n. 4, August 2022, p. 202-218
942			_cART