The Resource De toekomst van de btw bij e-commerce : heffing via platforms

De toekomst van de btw bij e-commerce : heffing via platforms

Label
De toekomst van de btw bij e-commerce : heffing via platforms
Title
De toekomst van de btw bij e-commerce : heffing via platforms
Creator
Subject
Language
eng
Summary
The article explores the possible effect and desired scope of the platform fiction in art. 14bis of the VAT Directive. The central question is under what conditions an electronic interface is deemed to facilitate distance selling
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 88 (2019), no. 1 ; p. 33-45
http://library.link/vocab/creatorName
  • Lock, J.I.W
  • Merkx, M.M.W.D
  • Janssen, A.D.M
  • Arendsen, R
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • VAT
  • e-commerce
  • digital economy
  • accounting
Label
De toekomst van de btw bij e-commerce : heffing via platforms
Instantiates
Publication
Label
De toekomst van de btw bij e-commerce : heffing via platforms
Publication

Library Locations

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