000			01575nab a2200229 c 4500
999			_c148927 _d148927
003			ES-MaIEF
005			20240216162224.0
007			ta
008			240208s2023 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_944928 _aSánchez Gallardo, Francisco Javier
245	1	4	_aThe platform economy will have its own VAT regime in 2025 _helectrónico _c F. J. Sánchez Gallardo, G. Echevarría Zubeldia
520			_aThe European Commission has proposed one of the most revolutionary packages of legislative measures on VAT in recent decades, with the title “VAT in the Digital Age” (or the acronym “ViDA”) that affects (i) the transactions made through digital platforms or platform economy; (ii) what has been called “single VAT registration”; and (iii) the way to carry out VAT reporting in the European Union. In this article, the authors explain the rules proposed by the European Commission with respect to digital platforms and point out some technical shortcomings that they hope will be announced after the consultative period or during the revision of the proposed text by the Council of the European Union for final approval.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_965019 _aECONOMÍA COLABORATIVA
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_971434 _aViDA (UNIÓN EUROPEA)
650		4	_947460 _aIMPUESTOS
700	1		_958919 _aEchevarría Zubeldia, Gorka
773	0		_9171188 _oIVM/2023/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 4, 2023, p. 167-170
942			_cRE