One Stop Shop became operational from July 1st, 2021. There are three types of regime: Union States regime, Non-Union States regime and Import regime. All distance sales of services and intra-Community sales of goods are now covered by the States of the Union regime.
JEL codes: M41, E62, H32
From a scientific perspective, articulating the concept of performance with other notions deserves to be analyzed more rigorously. Progress in this area seems to be passed through an epistemological reflection. Constructive-inspired model proposed by Dominique Bessire associates performance with the objective dimension of reality, coherence with the rational dimension and relevance with its intentional dimension.
Within the European Union, the public entities have already applied IFRS to the strengthened financial statements, while the individual entities haven't yet started to apply them, which is only a matter of time. Consequently, as a member of the European Union, our country must meet these requirements and apply IFRS to individual financial statements, as well.
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