Matches in SemOpenAlex for { <https://semopenalex.org/work/W2559346185> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W2559346185 endingPage "233" @default.
- W2559346185 startingPage "219" @default.
- W2559346185 abstract "Introduction: The business activity of tourist intermediation, based on bringing consumers and users of travel services to the operated in this economy sector companies, is an essential tourist activity, which the Law reserves to particular companies: travel agencies, tour operators and booking companies, mainly. Purpose: Like any other economic activity, the transactions carried out by travel agencies is strongly affected by its indirect taxation (VAT), as it impacts the final price offered, as well as the management of their bills. The VAT taxation of such companies has recently been modified in accordance with a legislative reform of November 2014, as a result of the Superior Court of Justice of the European Union sentence’s in 2013, which condemns Spain for a violation of the EU rules. This paper aims to expose the effects of the reform of its indirect taxation at the intermediation activities. Methodology: For this purpose, it will be used an own methodology of legal science. In particular, it will be analyzes the applicable legal texts, jurisprudence and literature. Conclusions: Travel agents will have to adapt to the new indirect taxation imposed by the European Union. They will have to carry out the calculation of their taxable income (expense recognition and benefits) differently than the hitherto used, with reflected incidence in the way of making their bills." @default.
- W2559346185 created "2016-12-08" @default.
- W2559346185 creator A5038282970 @default.
- W2559346185 creator A5079458158 @default.
- W2559346185 date "2015-12-28" @default.
- W2559346185 modified "2023-09-23" @default.
- W2559346185 title "Changes in the intermediary tourist activity vat (value added tax) paying special attention to the travel agencies" @default.
- W2559346185 hasPublicationYear "2015" @default.
- W2559346185 type Work @default.
- W2559346185 sameAs 2559346185 @default.
- W2559346185 citedByCount "0" @default.
- W2559346185 crossrefType "journal-article" @default.
- W2559346185 hasAuthorship W2559346185A5038282970 @default.
- W2559346185 hasAuthorship W2559346185A5079458158 @default.
- W2559346185 hasConcept C100001284 @default.
- W2559346185 hasConcept C10138342 @default.
- W2559346185 hasConcept C105639569 @default.
- W2559346185 hasConcept C121955636 @default.
- W2559346185 hasConcept C144133560 @default.
- W2559346185 hasConcept C157263771 @default.
- W2559346185 hasConcept C162324750 @default.
- W2559346185 hasConcept C17744445 @default.
- W2559346185 hasConcept C18918823 @default.
- W2559346185 hasConcept C195487862 @default.
- W2559346185 hasConcept C199539241 @default.
- W2559346185 hasConcept C2779143981 @default.
- W2559346185 hasConcept C2910001868 @default.
- W2559346185 hasConcept C83009810 @default.
- W2559346185 hasConceptScore W2559346185C100001284 @default.
- W2559346185 hasConceptScore W2559346185C10138342 @default.
- W2559346185 hasConceptScore W2559346185C105639569 @default.
- W2559346185 hasConceptScore W2559346185C121955636 @default.
- W2559346185 hasConceptScore W2559346185C144133560 @default.
- W2559346185 hasConceptScore W2559346185C157263771 @default.
- W2559346185 hasConceptScore W2559346185C162324750 @default.
- W2559346185 hasConceptScore W2559346185C17744445 @default.
- W2559346185 hasConceptScore W2559346185C18918823 @default.
- W2559346185 hasConceptScore W2559346185C195487862 @default.
- W2559346185 hasConceptScore W2559346185C199539241 @default.
- W2559346185 hasConceptScore W2559346185C2779143981 @default.
- W2559346185 hasConceptScore W2559346185C2910001868 @default.
- W2559346185 hasConceptScore W2559346185C83009810 @default.
- W2559346185 hasIssue "1" @default.
- W2559346185 hasLocation W25593461851 @default.
- W2559346185 hasOpenAccess W2559346185 @default.
- W2559346185 hasPrimaryLocation W25593461851 @default.
- W2559346185 hasRelatedWork W1483869660 @default.
- W2559346185 hasRelatedWork W1519396673 @default.
- W2559346185 hasRelatedWork W1524223842 @default.
- W2559346185 hasRelatedWork W1530692422 @default.
- W2559346185 hasRelatedWork W1543416471 @default.
- W2559346185 hasRelatedWork W1563260155 @default.
- W2559346185 hasRelatedWork W1571719919 @default.
- W2559346185 hasRelatedWork W1606899112 @default.
- W2559346185 hasRelatedWork W1708339320 @default.
- W2559346185 hasRelatedWork W1930163285 @default.
- W2559346185 hasRelatedWork W1976548040 @default.
- W2559346185 hasRelatedWork W2211929145 @default.
- W2559346185 hasRelatedWork W2349162290 @default.
- W2559346185 hasRelatedWork W2389825240 @default.
- W2559346185 hasRelatedWork W2401981180 @default.
- W2559346185 hasRelatedWork W2603881846 @default.
- W2559346185 hasRelatedWork W2992634012 @default.
- W2559346185 hasRelatedWork W3126044503 @default.
- W2559346185 hasRelatedWork W3172736537 @default.
- W2559346185 hasRelatedWork W336921422 @default.
- W2559346185 hasVolume "1" @default.
- W2559346185 isParatext "false" @default.
- W2559346185 isRetracted "false" @default.
- W2559346185 magId "2559346185" @default.
- W2559346185 workType "article" @default.