| 000 | 01210nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c148898 _d148898 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240216153924.0 | ||
| 007 | ta | ||
| 008 | 240202s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_971401 _aTomassetti, Chiara |
|
| 245 | 1 | 0 |
_aDigital zero-price market _helectrónico _bVAT consequences _c Chiara Tomassetti, E. Orlando |
| 520 | _aIn Italy, criminal proceedings and large VAT assessments have been initiated against IT service providers in relation to the free access to their apps/platforms aimed at collecting users’ data. However, in the view of the authors, there is currently no legal ground to consider this a supply of services relevant for VAT given the lack of a legal relationship pursuant to which there is a reciprocal performance (exchange of a consideration versus an economically valuable supply). | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 7 |
_aITALIA _947518 |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 700 | 1 |
_971411 _aOrlando, Emmanuel |
|
| 773 | 0 |
_9171171 _oIVM/2023/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 3, 2023, p. 105-106 |
|
| 942 | _cRE | ||