| 000 | 01142nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c148819 _d148819 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240125131306.0 | ||
| 007 | ta | ||
| 008 | 240122s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_954060 _aDoesum, Ad van |
||
| 245 | 1 | 0 |
_aTowards a neutral and effective VAT treatment of bad debt relief _helectrónico _c Ad van Doesum and Peter Sanderson |
| 520 | _aThe EU VAT Directive contains a mechanism for VAT bad debt relief. Member States may set conditions for such bad debt relief. The conditions that are being applied differ per Member State. Moreover, some Member States apply overly onerous conditions. The authors analyse the conditions to bad debt relief and call for action to simplify and harmonize so that a fairer, more balanced and more neutral system for bad debt relief can be achieved. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_942647 _aDEUDA PUBLICA |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 700 | 1 |
_971359 _aSanderson, Peter |
|
| 773 | 0 |
_9171065 _oIVM/2023/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 1, 2023 |
|
| 942 | _cRE | ||