| 000 | 01432nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141161 _d141161 |
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| 003 | ES-MaIEF | ||
| 005 | 20230614152245.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aPanis, Win _967503 |
|
| 245 | 0 |
_aDo sale and lease back transactions require a VAT adjustment ? _btowards a pragmatic look through approach _c Win Panis & Charlène A. Herbain |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _a The article analyses the European Court of Justice judgment of 27 March 2019 in the Mydibel case (C-201/18). The referring court asked whether the VAT deduction that was initially made correctly on a property should be corrected where that property was subject to a VAT-exempt sale and lease back transaction during the adjustment period. If yes, the Court asked whether this would comply with the principles of neutrality and of equal treatment. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_940148 _aCOMPRAVENTA |
|
| 650 | 4 |
_967421 _aARRENDAMIENTO |
|
| 650 | 4 |
_aPROPIEDAD INMOBILIARIA _948169 |
|
| 650 | 4 |
_aAJUSTES FISCALES _917793 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_956693 _aHerbain, Charlene Adline |
|
| 773 | 0 |
_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 784-788 |
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| 942 | _cART | ||