000 | 01187nab a2200181 c 4500 | ||
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999 |
_c148812 _d148812 |
||
003 | ES-MaIEF | ||
005 | 20240125130911.0 | ||
007 | ta | ||
008 | 240122s2023 ne |||||o|||| 00| 0 eng d | ||
040 |
_aES-MaIEF _beng _cES-MaIEF |
||
100 | 1 |
_926726 _aAnnacondia, Fabiola |
|
245 | 1 | 0 |
_aPractical Information on European VAT _helectrónico _c Fabiola Annacondia |
520 | _aAs is traditional in the first issue of each year, this overview presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2023. | ||
650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
650 | 4 |
_948644 _aUNION EUROPEA |
|
773 | 0 |
_9171065 _oIVM/2023/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 1, 2023 |
|
942 | _cRE |