Fedele, Stefania Lotito
How must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? recent position of the European Court of Justice / Stefania Lotito Fedele .-- , 2019
Resumen.
This article analyses the judgment in the Nestrade SA case (C-562/17) of 14 February 2019 regarding the interpretation of the Thirteenth Directive on VAT refunds to non-EU persons.
IMPUESTO SOBRE EL VALOR AÑADIDO
DEVOLUCION DE INGRESOS INDEBIDOS
EXTRANJEROS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 789-792
How must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? recent position of the European Court of Justice / Stefania Lotito Fedele .-- , 2019
Resumen.
This article analyses the judgment in the Nestrade SA case (C-562/17) of 14 February 2019 regarding the interpretation of the Thirteenth Directive on VAT refunds to non-EU persons.
IMPUESTO SOBRE EL VALOR AÑADIDO
DEVOLUCION DE INGRESOS INDEBIDOS
EXTRANJEROS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 789-792