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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

By: Serrano Antón, Fernando.
Material type: ArticleArticlePublisher: 2000Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ESPAÑA | DEDUCCIONES In: International VAT Monitor: a global guide to Sales Taxation, v.11, nº4 p. 157-159
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