000			01439nab a2200241 c 4500
999			_c143606 _d143606
003			ES-MaIEF
005			20210217121935.0
007			ta
008			210217t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968754 _aNeijtzell de Wilde, Lex
245		0	_aDifficulties in determination of VAT treatment of various categories of financing solved by economic reality ? _helectrónico _c Lex Neijtzell de Wilde
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn this article, the author discusses the difficulties in the determination of the VAT treatment of various financial products, including Islamic finance products, based on both EU and GCC legislation. Main findings are that under both systems, establishing whether or not financing products that achieve the same economic goal are indeed treated in a similar way is burdensome. Alternative solutions to achieve more justified results, such as applying a more economic approach or limited implementation of VAT exemptions, should – in the author’s view – be further investigated.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aPRODUCTOS FINANCIEROS _948152
650		4	_aISLAM _947155
650		4	_aDERECHO COMPARADO _941877
773	0		_9164351 _oIVM/2021/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 1, 2021
942			_cRE