| 000 | 01423nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180504160406.0 | ||
| 008 | 170517s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
||
| 041 | _aENG | ||
| 100 | 1 |
_aCannas, Francesco _963139 |
|
| 245 |
_aReduced rates and the digital economy _b the treatment of (e-)books highlights some possible inconsistencies of the EU VAT system _c Francesco Cannas |
||
| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 520 | _aThe author analyses the VAT treatment of books and e-books. He provides an overview of the legal framework regulating reduced VAT rates and of theongoing debate surrounding this topic, and critically examines recent ECJ judgments in this field. The article highlights some inconsistencies arising from thecurrent reduced rates scheme which are amplified by the most recent technological advancements, and aims to stimulate debate regarding possible solutions. | ||
| 650 | 4 |
_aRECURSOS ELECTRONICOS _921075 |
|
| 650 | 4 |
_aLIBROS _947630 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aBASE IMPONIBLE _932304 |
|
| 650 | 7 |
_aECONOMÍA DIGITAL _966104 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_tEC Tax Review _w124968 _gv. 26, n. 2, April 2017, p. 96-108 |
|
| 942 |
_cART _2udc |
||
| 942 | _2udc | ||
| 999 |
_c26526 _d26526 |
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