VAT e-commerce package : customs bugs in the system? : analysis of the issues undermining the new import VAT platform collecting model
Sergio Messina
| Year of publication: |
2021
|
|---|---|
| Authors: | Messina, Sergio |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 1, p. 117-160
|
| Subject: | Electronic Commerce | E-commerce | Umsatzsteuer | Sales tax | EU-Steuerrecht | EU tax law | Zollrecht | Customs law | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013166491