Platforms in EU VAT law a legal analysis of the supply of goods
Platforms in EU VAT Law' is thorough guidance on the application of the digital platform deemed supplier regime covering VAT and customs law. Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges to the tax systems when applied to the digital platform...
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| Formato: | Libro |
| Idioma: | Inglés |
| Publicado: |
Alphen aan den Rijn, The Netherlands :
Wolters Kluwer
[2022]
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| Colección: | Eucotax series on European taxation ;
volume 70 |
| Materias: | |
| Ver en Universidad de Deusto: | https://oceano.biblioteca.deusto.es/primo-explore/search?query=any,contains,991006840374803351&tab=default_tab&search_scope=deusto_alma&vid=deusto |
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| Sumario: | Platforms in EU VAT Law' is thorough guidance on the application of the digital platform deemed supplier regime covering VAT and customs law. Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges to the tax systems when applied to the digital platform economy. Focus is put on the scope and legal consequences of the deemed supplier regime, and this regime is thus the target of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice -- Sitio web del editor. |
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| Descripción Física: | XXV, 367 páginas ; 25 cm |
| Bibliografía: | Bibliografía: páginas 321-342. Índice. |
| ISBN: | 9789403510262 |
