VAT and electronic commerce [Recurso eletrónico] : the new rules as a means for simplification, combatting fraud and creating a more level playing field? / Marta Papis-Almansa
In: ERA Forum.ISSN 1612-3093. Trier. V. 20, nº 2 (October 2019) , p. 201-223Idioma: Inglês.Assunto: COMÉRCIO ELECTRÓNICO | FISCALIDADE | IVA | POLÍTICA FISCAL | LEGISLAÇÃO COMUNITÁRIA | DIRECTIVA COMUNITÁRIA | UNIÃO EUROPEIA Resumo: 1. Introduction. 2 Background and rationale. 3. The new rules in a nutshell. 3.1 Three categories of transactions impacted. 3.2 B2C Telecommunication, broadcasting and electronically supplied services: simplifications for businesses. 3.3 Intra-community distance sale of goods and extension of MOSS. 3.4 Importation of goods and “distance sale of goods imported from third territories or third countries”. 4. Electronic interfaces facilitating distance sales. 4.1 Platforms’ liability for collection of VAT. 4.2 The scope. 4.3 The commercial and economic reality of the transaction? 4.4 Deemed supply or deemed supply with transport? 4.5 The treatment of the business to business (B2B) supply. 4.6 Further issues addressed in the proposals. 5. Conclusions. References.| Item type | Current location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
| Analíticos de Periódicos | Biblioteca da Polícia Judiciária | PJCD 300 (Browse shelf) | Available |
Ficheiro de 756 KB em formato PDF.
1. Introduction. 2 Background and rationale. 3. The new rules in a nutshell. 3.1 Three categories of transactions impacted. 3.2 B2C Telecommunication, broadcasting and electronically supplied services: simplifications for businesses. 3.3 Intra-community distance sale of goods and extension of MOSS. 3.4 Importation of goods and “distance sale of goods imported from third territories or third countries”. 4. Electronic interfaces facilitating distance sales. 4.1 Platforms’ liability for collection of VAT. 4.2 The scope. 4.3 The commercial and economic reality of the transaction? 4.4 Deemed supply or deemed supply with transport? 4.5 The treatment of the business to business (B2B) supply. 4.6 Further issues addressed in the proposals. 5. Conclusions. References.
There are no comments for this item.