000			01684nab a2200241 c 4500
999			_c143265 _d143265
003			ES-MaIEF
005			20201127124858.0
007			ta
008			201127t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_93821 _aBijl, Jeroen
245			_aVAT deduction _bthe relevance of being "the recipient’ of a supply and the use of the supply _c Jeroen Bijl
260			_c2020
500			_aResumen.
520			_aIn this article, the author scrutinizes the current state of CJEU case law about VAT deduction on the purchase of goods and services by businesses, where third parties (also) benefit from these purchases. He also discusses case law about the VAT consequences of business funding transactions between two unrelated parties, where they have a financial interest in funding those transactions because they can lead to, for example, an increase of the turnover generated with their own taxed activities. The author comes to the conclusion that under the current provisions of the EU VAT Directive and CJEU case law, VAT deduction is not always allowed where, based on the principles of neutrality and economic reality, it should. He also offers a suggestion for adjusting the current rules in order to solve the issues that were highlighted in this article
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_941769 _aDEDUCCIONES
650		4	_94516 _aACTIVIDADES ECONOMICAS
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650			_aUNION EUROPEA _948644
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. 227-235
942			_cART