000			01323nab a2200265 c 4500
999			_c143245 _d143245
003			ES-MaIEF
005			20201124140500.0
007			ta
008			201124t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aSilva, Víctor Loureiro e _968594
245			_aLetting of immovable property _hrecurso electrónico _ban overview of the Portuguese further exclusion to the VAT exemption _c Vítor Loureiro e Silva
260			_c2020
500			_aDisponible únicamente en formato electrónico.
504			_aResumen.
520			_aPortugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
650		4	_931080 _aARRENDAMIENTO
650		4	_948169 _aPROPIEDAD INMOBILIARIA
650		4	_931110 _aARRENDAMIENTO FINANCIERO
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_948009 _aPORTUGAL
773	0		_9163870 _oIVM/2020/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 31, n. 6, 2020
942			_cRE