000			01595nab a2200229 c 4500
003			ES-MaIEF
005			20190219130341.0
007			ta
008			190219t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_951307 _aD'Angelo, Giangiacomo
245		0	_aNew frontiers in the EU VAT regime for public bodies _c Giangiacomo D'Angelo
260			_c2018
500			_aResumen.
520			_aThe article discusses the VAT regime for public bodies. In recent years the Court of Justice of the European Union has handed down rulings leading to unexpected developments in this respect. These rulings cast light on the scope of the economic activity and relevant transactions carried out by public bodies as well as on the activity of bodies controlled and funded by the public sector. The CJEU has ruled that in certain cases bodies established as private companies may be considered 'other bodies governed by public law', and narrowed the 'major distortion of competition' exception set forth in Article 13 of the VAT Directive. According to the author these developments indicate a general orientation of the CJEU adapting the provisions in the Directive to the current economic scenario where the distinction between public and private is increasingly difficult to draw.
650		4	_97296 _aADMINISTRACION PUBLICA
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948644 _aUNION EUROPEA
773	0		_9158613 _oOP 2141/2018/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 12, December 2018, p. 1011-1021
942			_cART
999			_c139950 _d139950