The Resource El e-commerce y los impuestos especiales : el sistema de ventas a distancia
El e-commerce y los impuestos especiales : el sistema de ventas a distancia
Resource Information
The item El e-commerce y los impuestos especiales : el sistema de ventas a distancia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item El e-commerce y los impuestos especiales : el sistema de ventas a distancia represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In the case of manufacturing excise duties, the distance-selling procedure is the system for the intra-Community movement of goods subject to excise duties for which the duty has already become chargeable in the Member State of origin. In this case, since consumption will take place in the Member State of destination, the tax in that Member State is applied at the rates fixed by it. This paper deals with the main elements of this system of movement of excise goods outside the excise duties suspension arrangement, as well as the main features
- Language
- eng
- Label
- El e-commerce y los impuestos especiales : el sistema de ventas a distancia
- Title
- El e-commerce y los impuestos especiales : el sistema de ventas a distancia
- Language
- eng
- Summary
- In the case of manufacturing excise duties, the distance-selling procedure is the system for the intra-Community movement of goods subject to excise duties for which the duty has already become chargeable in the Member State of origin. In this case, since consumption will take place in the Member State of destination, the tax in that Member State is applied at the rates fixed by it. This paper deals with the main elements of this system of movement of excise goods outside the excise duties suspension arrangement, as well as the main features
- Citation source
- In: Revista de fiscalidad internacional y negocios transnacionales. - Madrid. - (2021), no. 17 ; p. 103-126
- http://library.link/vocab/creatorName
- Fernández de Buján y Arranz, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- e-commerce
- intra-Community transaction
- manufacturing industry
- excise duty
- duty suspension
- EU Directive
- Label
- El e-commerce y los impuestos especiales : el sistema de ventas a distancia
- Label
- El e-commerce y los impuestos especiales : el sistema de ventas a distancia
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-e-commerce-y-los-impuestos-especiales--el/gUtl4R4BiDU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-e-commerce-y-los-impuestos-especiales--el/gUtl4R4BiDU/">El e-commerce y los impuestos especiales : el sistema de ventas a distancia</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
