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Le régime définitif de TVA de l’UE applicable aux échanges transfrontière : est-il temps de repenser l’approche ?
The VAT regime, applicable in the EU to intra-community trade in goods and to a lesser extent services in place on a ‘transitional’ basis is complex, subject to significant attacks by fraudsters, and leaves legitimate business exposed. In 2020 it is time to move forward, to put in place a ‘definitiv...
| Autores principales: | , , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Springer Berlin Heidelberg
2020
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| Materias: | |
| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7298693/ http://dx.doi.org/10.1007/s12027-020-00613-x |