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Title: L'IVA en el consum per via electrònica
Author: Delgado García, Ana María  
Keywords: taxation
electronic commerce
Issue Date: 21-Dec-2009
Publisher: Universitat Oberta de Catalunya
Citation: Delgado, Ana (2009). "L'IVA en el consum per via electrònica". IDP. revista d'Internet, Dret i Política, 2009, Vol. 0, núm 9
Abstract: Online commercial transactions are affected by indirect taxation on general consumption, that is, Value Added Tax. The most important aspects are, firstly, how to establish the geographic location for purchases made over the Internet, secondly, the application of special VAT norms for Internet shopping and thirdly, the regulation of electronic invoicing.
Description: Peer reviewed
Language: Catalan
ISSN: 1699-8154
Appears in Collections:2009, n. 9

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