000			01419nab a2200229 c 4500
999			_c148814 _d148814
003			ES-MaIEF
005			20240125131043.0
007			ta
008			240122s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_955266 _aLamensch, Marie
245	1	0	_aPreliminary ruling in ECJ Case promo 54 _helectrónico _bdid the referring Courta ask the right question? _c Marie Lamensch
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	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_947570 _aJURISPRUDENCIA
650		4	_932312 _aBÉLGICA
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