000			01171nab a2200253 c 4500
999			_c140679 _d140679
003			ES-MaIEF
005			20230613162618.0
007			ta
008			190529s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967271 _aKasteren, Edwin van
245			_aA fund is a fund or isn't it ? _bSome further clarification on the VAT exemption for the management of special investment funds _c Edwin van Kasteren
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article looks at the guidelines provided in Working Paper No. 396 of the VAT Committee on the scope of the exemption for the management of special investment funds (the Working Paper) and, in particular, at what constitutes a "special investment fund".
650		4	_944386 _aFONDOS DE INVERSION
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_943712 _aPAISES BAJOS
773	0		_9160424 _oDFI/2019/2-1 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 2, March / April 2019, 8 p.
942			_cRE