| 000 | 01248nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143603 _d143603 |
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| 003 | ES-MaIEF | ||
| 005 | 20210217120503.0 | ||
| 007 | ta | ||
| 008 | 210217t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968751 _aGombotz, Stefanie |
|
| 245 | 0 |
_aIs there an obligation under EU law to pay interest on VAT credits ? _helectrónico _c Stefanie Gombotz and Christina Pollak |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors assess the pending ECJ case technoRent International and Others (Case C-844/19). The authors discuss the first and main question of technoRent International and Others: whether primary or secondary EU law provides an obligation to pay interest on VAT credits in the event that the VAT credits are paid to a taxable person with a delay. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_aCREDITO _941482 |
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| 650 | 4 |
_aINTERES _947502 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 | 1 |
_968752 _aPollak, Christina |
|
| 773 | 0 |
_9164351 _oIVM/2021/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 1, 2021 |
|
| 942 | _cRE | ||