| 000 | 01201nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143264 _d143264 |
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| 003 | ES-MaIEF | ||
| 005 | 20201127124027.0 | ||
| 007 | ta | ||
| 008 | 201127t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_954060 _aDoesum, Ad van |
|
| 245 | 0 |
_aEconomic reality in EU VAT _c Ad van Doesum, Frank Nellen |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors analyse the notion of ‘economic reality’ in EU VAT and how it is applied by the CJEU in its case law. The purpose is to clarify the concept of economic reality, to establish how it affects the taxation of transactions, and to what extent it should affect that taxation when taking into account the principle of legal certainty. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
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| 650 | 4 |
_aINTERPRETACION _947508 |
|
| 650 | 4 |
_aPRINCIPIO DE SEGURIDAD JURÍDICA _948123 |
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| 650 |
_aUNION EUROPEA _948644 |
||
| 700 | 1 |
_967378 _aNellen, Frank J.G. |
|
| 773 | 0 |
_9163895 _oOP 2141-B/2020/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, n. 9, October 2020, p. 213-226 |
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| 942 | _cART | ||