000			01873nab a2200301 c 4500
999			_c141978 _d141978
003			ES-MaIEF
005			20220906172503.0
007			ta
008			200304t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_918733 _aGómez, David
245	1	4	_aThe VAT conundrum of fuel cards _helectrónico _bthoughts on the ECJ judgment in VEGA International _c David Gómez and Gorka Echevarría Zubeldia
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe ECJ's judgment in Vega International has created a wave of controversy amongst VAT practitioners. The ECJ concluded that when a parent company provides fuel cards to its subsidiaries, enabling those subsidiaries to refuel the vehicles they transport at petrol stations, the parent company is not, for VAT purposes, the recipient of the fuel deliveries made by the service stations, nor is that company delivering fuel to its subsidiaries. On the contrary, the parent company is, for VAT purposes, providing services to the subsidiaries comparable to the granting of credit, which is exempt from VAT. In this article, the authors' objective is to extrapolate the conclusions of this decision to other cases and explain how the usage of fuel cards operates in the market.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_953899 _aSERVICIOS FINANCIEROS
650		4	_944773 _aGASOLINA
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
700	1		_aEchevarría Zubeldia, Gorka _958919
773	0		_9162185 _oIVM/2019/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 6, November / December 2019, p. 255-260
942			_cRE