The Resource Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT

Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT

Label
Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT
Title
Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT
Creator
Subject
Language
eng
Summary
R.D-L 7/2021, which aims to transpose Directives 2017/2455 and 2019/1995, introduces in VAT three special regimes on distance transactions with a private recipient, in a multiplicity of consumer States in the Union, integrating platform operators or electronic interface holders as collaborators in the performance of the tax, without the integrating solution being the same in the supply of goods as in the provision of services
Citation source
In: Quincena fiscal. - Cizur Menor. - (2022), no. 1-2 ; p. 27-52
http://library.link/vocab/creatorName
Miguel Canuto, E. de
Geographic coverage
  • European Union
  • Europe
  • International
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT Directive
  • services
  • platform economy
  • cross-border transaction
  • VAT
  • intra-Community services
  • intra-Community supply
Label
Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT
Instantiates
Publication
Label
Operaciones a distancia y operadores de plataforma ante el Impuesto sobre el Valor Añadido = Platforms operators and distance transactions in VAT
Publication

Library Locations

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