Iva Il Presupposto Della Territorialit Esame Delle Norme Interne Ue Ed Extra Ue Con Casi Di Riferimento
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Iva Il Presupposto Della Territorialit Esame Delle Norme Interne Ue Ed Extra Ue Con Casi Di Riferimento
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Author : Domenico Manca
language : it
Publisher:
Release Date : 2009
Iva Il Presupposto Della Territorialit Esame Delle Norme Interne Ue Ed Extra Ue Con Casi Di Riferimento written by Domenico Manca and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Iva Il Presupposto Della Territorialit Esame Delle Norme Interne Ue Ed Extra Ue Con Casi Di Riferimento
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Author : Domenico Manca
language : it
Publisher:
Release Date : 2011
Iva Il Presupposto Della Territorialit Esame Delle Norme Interne Ue Ed Extra Ue Con Casi Di Riferimento written by Domenico Manca and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
Iva Il Presupposto Della Territorialit
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Author : Domenico Manca
language : it
Publisher: IPSOA
Release Date : 2013-06-17
Iva Il Presupposto Della Territorialit written by Domenico Manca and has been published by IPSOA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-17 with Business & Economics categories.
Il libro esamina le cessioni di beni e le prestazioni di servizi sotto il complesso profilo della territorialità. La localizzazione territoriale dell'operazione non è sempre di facile individuazione ed incide sugli adempimenti legati alla normativa dell’IVA comunitaria. L’art. 7 del D.P.R. 633/72, sin dall’origine, ha comportato delle difficoltà interpretative. A partire dal 1° gennaio 2010 con il D.Lgs. 11 febbraio 2010 n. 18, sono state apportate sostanziali modifiche in tema di territorialità delle prestazioni di servizi, introducendo nuovi articoli che vanno dal 7 al 7-septies con regole applicative innovative. Per arrivare alla soluzione di un caso specifico, occorre sempre considerare tutte le deroghe alla regola generale e molto spesso solo grazie all’intervento di interpretazioni ministeriali è possibile risolvere specifiche problematiche. La verifica del presupposto della territorialità ai fini IVA è collegata, infatti, ad un’approfondita analisi di aspetti quali: - l’esistenza del bene in Italia o all'estero al momento della cessione; - il luogo in cui è stabilito il committente soggetto passivo per quanto riguarda i servizi; - le deroghe previste dagli artt. 7-quater – 7 septies. Gli autori hanno cercato di coniugare tutte queste situazioni, alla luce delle disposizioni vigenti, evidenziando le pronunce ufficiali dell’Agenzia delle Entrate e dell’Agenzia delle Dogane, e proponendo numerosi esempi. La quarta edizione è stata aggiornata con le numerose novità normative recentemente intervenute, da ultima la Legge di stabilità 2013 che ha apportato significative modifiche alla disciplina IVA, ed è stata arricchita con numerosi casi pratici. STRUTTURA DEL VOLUME Presupposti normativi del DPR 633/72 Territorialità dell’imposta - Definizioni - Art. 7 Soggetti passivi - Art. 17 Territorialità delle cessioni di beni - art. 7-bis Territorialità - Prestazioni di servizi - art. 7-ter Deroghe alla regola generale - art. 7-quater Deroghe alla regola generale - Art. 7-quinquies Art. 7-sexies e 7-septies Appendice
Customers Com
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Author : Patricia B. Seybold
language : en
Publisher: Random House Business Books
Release Date : 1998
Customers Com written by Patricia B. Seybold and has been published by Random House Business Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
This text shows how to use the Internet to keep customers, increase sales, and improve profits. It offers practical, easy-to-understand and apply advice based on proven marketing principles and on real, detailed case-studies of how well-known corporations are using the Internet successfully.
Tax Challenges Arising From Digitalisation Interim Report 2018
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-05-29
Tax Challenges Arising From Digitalisation Interim Report 2018 written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-29 with Business & Economics categories.
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Interim Report 2018 Inclusive Framework On Beps
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-03-16
Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Interim Report 2018 Inclusive Framework On Beps written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-16 with categories.
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Handbook On European Data Protection Law
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Author : Council of Europe
language : en
Publisher: Council of Europe
Release Date : 2018-04-15
Handbook On European Data Protection Law written by Council of Europe and has been published by Council of Europe this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-15 with Political Science categories.
The rapid development of information technology has exacerbated the need for robust personal data protection, the right to which is safeguarded by both European Union (EU) and Council of Europe (CoE) instruments. Safeguarding this important right entails new and significant challenges as technological advances expand the frontiers of areas such as surveillance, communication interception and data storage. This handbook is designed to familiarise legal practitioners not specialised in data protection with this emerging area of the law. It provides an overview of the EU’s and the CoE’s applicable legal frameworks. It also explains key case law, summarising major rulings of both the Court of Justice of the European Union and the European Court of Human Rights. In addition, it presents hypothetical scenarios that serve as practical illustrations of the diverse issues encountered in this ever-evolving field.
The European Union And Its Court Of Justice
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Author : Anthony Arnull
language : en
Publisher:
Release Date : 1999
The European Union And Its Court Of Justice written by Anthony Arnull and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Law categories.
This book records and analyzes the contribution the Court has made to shaping the legal framework within which the European Union operates. It examines the case law of the Court on the scope of its own powers and important constitutional questions with which it has been confronted: the relationship between Community law and national law, the impact of Community law on national remedies, the development of general principles of law and the place of fundamental rights.
Rome I Regulation
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Author : Franco Ferrari
language : en
Publisher: Walter de Gruyter
Release Date : 2009-11-16
Rome I Regulation written by Franco Ferrari and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-16 with Law categories.
Will the new Rome I Regulation meet its goals - to improve the predictability of the outcome of litigation? - to bring certainty as to the law applicable and the free movement of judgments? - to designate the same national law irrespective of the country of the court in which an action is brought? The most important features of this instrument were outlined and discussed by distinguished legal experts from all over Europe and beyond at the conference "The Rome I Regulation", held in Verona on March 2009. This first book in English on the Rome I Regulation contains the papers submitted to that conference.
Tax Law Design And Drafting Volume 1
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1996-08-23
Tax Law Design And Drafting Volume 1 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-08-23 with Business & Economics categories.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.