000			01458nab a2200289 c 4500
999			_c138975 _d138975
003			ES-MaIEF
005			20211014110450.0
007			ta
008			180928s2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_912505 _aAbramo Lanza, Marco
245			_aVAT grouping in Italy and the Skandia judgement _c Marco Abramo Lanza and Marco Zanetti
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aFrom 1 January 2019, taxable persons established in Italy can be part of an Italian VAT group. In this article, the authors analyse how the ECJ decision in the Skandia case and the Guidelines of the VAT Committee published by the European Commission in relation to that decision have had an impact on the Italian VAT legislation. The authors also discuss possible scenarios in which Italian branches or main establishments can be involved in the future and to which the Skandia case and the Guidelines will be applicable.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aGRUPOS DE IVA _969328
650		4	_947518 _aITALIA
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
700	1		_966560 _aZanetti, Marco
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 3, May / June 2018, p. 110-117
856			_uhttps://online.ibfd.org/kbase/
942			_cRE