000			01297nab a2200217 c 4500
999			_c148895 _d148895
003			ES-MaIEF
005			20240216155859.0
007			ta
008			240202s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_963815 _aMatesanz, Fernando
245	1	4	_aThe increasing liability of digital platforms in the collection of EU VAT _helectrónico _c Fernando Matesanz
520			_aIn this article, the author describes the cases in which digital platforms mediating and facilitating certain supplies of goods and services assume responsibility for collecting VAT instead of the underlying suppliers due to the so-called “deemed provisions”. The author also analyses many other different situations in which platforms are responsible for collecting VAT. It cannot be ruled out that these situations will increase in the future. Therefore, the author explains that we are faced with new ways of managing VAT.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_971434 _aViDA (UNIÓN EUROPEA)
650		4	_948197 _aRECAUDACION
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_965019 _aECONOMÍA COLABORATIVA
773	0		_9171171 _oIVM/2023/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 3, 2023, p. 107-113
942			_cRE