The Resource The Certified Taxable Person status

The Certified Taxable Person status

Label
The Certified Taxable Person status
Title
The Certified Taxable Person status
Creator
Subject
Language
eng
Summary
On 4 October 2017 the European Commission released a proposal for a "definitive VAT system" for cross-border B2B supplies of goods based on the destination principle. An additional proposal with technical details was released in May 2018. If these proposals are adopted it will mean a revolution, both in the way intra-Community (intra-Union) transactions are to be carried out by taxable persons and in the way these transactions must be declared with the different European tax authorities
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 6 ; p. 213-214
http://library.link/vocab/creatorName
Matesanz, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • Certified Taxable Person
  • cross-border transaction
Label
The Certified Taxable Person status
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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