000			01657nam a2200241 4500
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100			_a20200923u y0pory50 ba
101			_aeng
200			_aVAT and electronic commerce _bRecurso eletrónico _ethe new rules as a means for simplification, combatting fraud and creating a more level playing field? _fMarta Papis-Almansa
311			_aFicheiro de 756 KB em formato PDF.
330			_a1. 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.
461			_cTrier _dOctober 2019 _vV. 20, nº 2 _tERA Forum _x1612-3093 _pp. 201-223
606			_aCOMÉRCIO ELECTRÓNICO _9241608
606			_aFISCALIDADE _9230956
606			_aIVA _9226226
606			_aPOLÍTICA FISCAL _9234700
606			_aLEGISLAÇÃO COMUNITÁRIA _9235032
606			_aDIRECTIVA COMUNITÁRIA _9250071
606			_aUNIÃO EUROPEIA _9224774
700			_aPAPIS-ALMANSA _bMarta _9351469