Silva, Víctor Loureiro e
Letting of immovable property an overview of the Portuguese further exclusion to the VAT exemption recurso electrónico / Vítor Loureiro e Silva .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
ARRENDAMIENTO
PROPIEDAD INMOBILIARIA
ARRENDAMIENTO FINANCIERO
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
PORTUGAL
International VAT Monitor 0925-0832v. 31, n. 6, 2020
Letting of immovable property an overview of the Portuguese further exclusion to the VAT exemption recurso electrónico / Vítor Loureiro e Silva .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
ARRENDAMIENTO
PROPIEDAD INMOBILIARIA
ARRENDAMIENTO FINANCIERO
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
PORTUGAL
International VAT Monitor 0925-0832v. 31, n. 6, 2020