| 000 | 01361nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141901 _d141901 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220906172227.0 | ||
| 007 | ta | ||
| 008 | 200221t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967887 _aCosentini, Rosario |
|
| 245 | 1 | 0 |
_aVAT deductibilty for fixed establishments _helectrónico _bthe ECJ ruling and the Italian legal system _c Rosario Cosentini |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn the Morgan Stanley case, the Court of Justice of the European Union (ECJ) offered new clarifications regarding the VAT-deductible proportion applicable to a branch established in a Member State other than that of its headquarters. In this article, the author runs through the legal and logical reasoning provided by the ECJ in order to highlight differences – both positive and negative – between that judgment and the current Italian legal system. | ||
| 650 | 4 |
_944380 _aSUCURSALES |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_941769 _aDEDUCCIONES |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9162087 _oIVM/2019/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 5, September / October 2019 |
|
| 942 | _cRE | ||