| 000 | 01146nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141162 _d141162 |
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| 003 | ES-MaIEF | ||
| 005 | 20230614152325.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aFedele, Stefania Lotito _967504 |
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| 245 | 0 |
_aHow must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? _brecent position of the European Court of Justice _c Stefania Lotito Fedele |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _a This article analyses the judgment in the Nestrade SA case (C-562/17) of 14 February 2019 regarding the interpretation of the Thirteenth Directive on VAT refunds to non-EU persons. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_942656 _aDEVOLUCION DE INGRESOS INDEBIDOS |
|
| 650 | 4 |
_944107 _aEXTRANJEROS |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 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. 789-792 |
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| 942 | _cART | ||