@misc{10481/88338,
year = {2019},
url = {https://hdl.handle.net/10481/88338},
abstract = {Entre las medidas a tomar para alcanzar un mercado único digital en la UE destacan las de carácter tributario. La Unión Europea se viene centrando en el IVA, debido a su consideración de impuesto armonizado a nivel comunitario, a las facultades legislativas que sobre el mismo tiene y a su alcance general sobre las transacciones mercantiles de bienes y servicios.},
abstract = {Among the measures to be taken to achieve a digital single market in the EU, those of a tax nature stand out. The European Union has been focusing on VAT, due to its consideration as a harmonised tax at EU level, the legislative powers it has over it and its general scope on commercial transactions of goods and services.},
publisher = {Editorial Reus},
title = {Medidas fiscales en la Unión Europea para alcanzar el mercado único digital},
author = {Martos García, Juan Jesús},
}