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The Impact of Subsidies on the Right to Deduct Input VAT The Spanish Experience Igancio Arias and Antonio Barba

By: Arias Sancristóval, Ignacio María.
Contributor(s): Barba de Alba, Antonio.
Material type: ArticleArticlePublisher: 2004Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ESPAÑA | DEDUCCIONES | DERECHO COMUNITARIO EUROPEO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS In: International VAT Monitor: a global guide to Sales Taxation v. 15, n. 1, 2004, p. 13-18
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