| 000 | 01558nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c140400 _d140400 |
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| 003 | ES-MaIEF | ||
| 005 | 20220906171358.0 | ||
| 007 | ta | ||
| 008 | 190410t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967158 _aRadeva, Yanitsa |
|
| 245 | 1 | 0 |
_aVAT implications of cancellation charges _helectrónico _bnew substance-over-form rule? _c Yanitsa Radeva |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aOn 22 November 2018, the European Court of Justice (ECJ) issued a judgment that revived a long-standing dispute regarding the VAT treatment of non-refundable payments. In this article, the author provides an overview of the evolution of the ECJ's understanding of the nature of cancellation charges and seeks to clarify the criteria for differentiating between charges subject or not subject to VAT. The author analyses the impact of the latest developments in this discussion on the evolution of the substance-over-form doctrine in the field of VAT. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_956582 _aDEUDORES Y ACREEDORES |
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| 650 | 4 |
_947848 _aNULIDAD |
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| 650 | 4 |
_947926 _aPAGO |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 773 | 0 |
_9160083 _oIVM/2019/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 1, January/February 2019, p. 11-15 |
|
| 942 | _cRE | ||