El IVA y el comercio electrónico transfronterizo: modificaciones normativas resultantes del Plan de acción de la Comisión de 2016
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El IVA y el comercio electrónico transfronterizo: modificaciones normativas resultantes del Plan de acción de la Comisión de 2016
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Ver el contenido completo de este documento
Documentos citados
- Proceedings brought by Rzecznik Praw Obywatelskich (RPO).
- Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
- Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
- Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market ('Directive on electronic commerce')
- Council Directive 2006/58/EC of 27 June 2006 amending Council Directive 2002/38/EC as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services
