| 000 | 01177nab a2200229 c 4500 | ||
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_c147669 _d147669 |
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| 003 | ES-MaIEF | ||
| 005 | 20230609121136.0 | ||
| 007 | ta | ||
| 008 | 230609t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_970694 _aBarth, Fabian |
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| 245 | 2 |
_aA new scope for the 'debt collection' carveout as a post-Brexit VAT quick fix? _c Fabian Barth |
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| 500 | _aResumen. | ||
| 520 | _aFollowing Brexit, the United Kingdom (UK) legislature is in principle free to amend UK Value Added Tax (VAT) law as it deems appropriate, without having to have regard to European Union (EU) Directives. Using the ‘debt collection’ carveout of the VAT exemption for financial services as an example, the author explores whether there is a case for Post-Brexit ‘VAT Quick Fixes’ in the UK. | ||
| 650 | 4 |
_953899 _aSERVICIOS FINANCIEROS |
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| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
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| 650 | 4 |
_948241 _aREINO UNIDO |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 773 | 0 |
_9169560 _oOP 2141-B/2023/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 1, February 2023, p. 38-41 |
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| 942 | _cART | ||