The Resource La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce

La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce

Label
La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce
Title
La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce
Creator
Subject
Language
eng
Summary
Determining the correct VAT treatment of international transactions can be a complex issue compared to domestic operations. Even more so due to the impact of new technologies and e-commerce. This article analyses the VAT treatment applicable to the main e-commerce transactions when the recipient of the transactions is a private customer (so-called B2C transactions). Not only the current taxation is analysed, but also the modifications that will be introduced by Directive (EU) 2017/2455 amending Directive 2006/112/EC on VAT, which will come into force mainly on 1 January 2021. This Directive aims to modernise and facilitate the taxation and fulfilment of formal obligations for all those companies that are dedicated to e-commerce activities
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 15-16 ; p. 41-65
http://library.link/vocab/creatorName
Matesanz, F
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • e-commerce
  • MOSS
  • electronic services
  • digital economy
  • intra-Community acquisition
  • intra-Community supply
  • VAT Directive
  • EU Directive
Label
La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce
Instantiates
Publication
Label
La fiscalidad indirecta del comercio electrónico = Indirect taxation of ecommerce
Publication

Library Locations

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      52.3736660 4.9336932
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