Echevarría Zubeldia, Gorka
Nokia and World Comm the conundrum of receiving global discounts electrónico / Gorka Echevarría Zubeldia .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The ECJ’s World Comm decision deals with adjustments resulting from rebates granted globally by a Finnish company (Nokia) to a Romanian company (World Comm) without distinguishing between those referring to intra-Community transactions and those affecting domestic transactions. In this article, the author examines whether the decision issued by the ECJ results in an unjust enrichment of the tax authorities that audited the taxable person.
OPERACIONES SOCIETARIAS
OPERACIONES INTRACOMUNITARIAS
IMPUESTO SOBRE EL VALOR AÑADIDO
ENRIQUECIMIENTO SIN CAUSA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832v. 32, n. 3, 2021
Nokia and World Comm the conundrum of receiving global discounts electrónico / Gorka Echevarría Zubeldia .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
The ECJ’s World Comm decision deals with adjustments resulting from rebates granted globally by a Finnish company (Nokia) to a Romanian company (World Comm) without distinguishing between those referring to intra-Community transactions and those affecting domestic transactions. In this article, the author examines whether the decision issued by the ECJ results in an unjust enrichment of the tax authorities that audited the taxable person.
OPERACIONES SOCIETARIAS
OPERACIONES INTRACOMUNITARIAS
IMPUESTO SOBRE EL VALOR AÑADIDO
ENRIQUECIMIENTO SIN CAUSA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832v. 32, n. 3, 2021