| 000 | 01124nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c148911 _d148911 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240216160853.0 | ||
| 007 | ta | ||
| 008 | 240208s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_959846 _aZutt, Jochum |
||
| 245 | 1 | 4 |
_aThe priorities and the nice-to-knows _helectrónico _c Jochum Zutt, Marck Timmermans |
| 520 | _aIn order to fight VAT fraud in the e-commerce sector, the Member States have decided to implement a monitoring system for cross-border payments originating from payers residing in the European Union. In this article, the authors discuss the new VAT record keeping obligations that will apply for payment service providers as of 1 January 2024. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_954325 _aTRANSACCIONES EXTERIORES |
|
| 650 | 4 |
_946896 _aINFORMACION TRIBUTARIA |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_971415 _aTimmermans, Marck |
|
| 773 | 0 |
_9171188 _oIVM/2023/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 4, 2023, p. 148-151 |
|
| 942 | _cRE | ||