| 000 | 01294nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c148957 _d148957 |
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| 003 | ES-MaIEF | ||
| 005 | 20240226114802.0 | ||
| 007 | ta | ||
| 008 | 240213s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_913665 _aAmand, Christian |
|
| 245 | 1 | 0 |
_aVAT in the Digital Age proposal _helectrónico _bcan DRR tackle VAT fraud? _c Christian Amand |
| 520 | _aIn this article the author discusses the European Commission’s proposal to impose the general use of e-invoicing as well as digital reporting requirements for intra-EU transactions, allegedly with a view to tackle VAT fraud and prevent fragmentation in the internal market. He explains why, in his opinion, the proposed rules are likely to miss its target to close opportunities for VAT fraud and wonders why simpler and more effective alternative solutions not been considered by the European Commission. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_971434 _aViDA (UNIÓN EUROPEA) |
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| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
|
| 650 | 7 |
_968087 _aFACTURAS ELECTRÓNICAS |
|
| 650 | 4 |
_944482 _aFRAUDE FISCAL |
|
| 650 | 4 |
_aUNION EUROPEA _971461 |
|
| 773 | 0 |
_9171233 _oIVM/2023/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, no. 5, 2023, p. 183-196 |
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| 942 | _cRE | ||