Second and subsequent supplies of buildings electrónico exemption under the VAT Directive and the Spanish VAT Act Irene Herrero Moreno
By: Herrero Moreno, Irene
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | PROPIEDAD INMOBILIARIA | EXENCIONES TRIBUTARIAS | UNION EUROPEA | ESPAÑA
In:
International VAT Monitor v. 34, n. 1, 2023Summary: In this article, the author aims to explain the configuration of the VAT exemption on the second or subsequent supplies of buildings under the VAT legislation in Spain to analyse its compatibility with the provisions of the VAT Directive related to these situations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/1-1 (Browse shelf) | Available | IVM/2023/1-1 |
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| IVM/2022/5-6 The indirect taxation of NFTs | IVM/2022/6 International VAT Monitor | IVM/2023/1 International VAT Monitor | IVM/2023/1-1 Second and subsequent supplies of buildings | IVM/2023/1-2 Practical Information on European VAT | IVM/2023/1-3 Preliminary ruling in ECJ Case promo 54 | IVM/2023/1-4 VAT and education |
In this article, the author aims to explain the configuration of the VAT exemption on the second or subsequent supplies of buildings under the VAT legislation in Spain to analyse its compatibility with the provisions of the VAT Directive related to these situations.
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