Serrano Antón, Fernando

VAT Deduction in Spain The ECJ against the Spanish Regime for Deductionof Input VAT Related to Transactions prior to Carrying Out an Economic Activity /Fernando Serrano .-- , 2000


IMPUESTO SOBRE EL VALOR AÑADIDO
ESPAÑA
DEDUCCIONES

International VAT Monitor: a global guide to Sales Taxation, v.11, nº4p. 157-159

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