000			02095nab a2200265 c 4500
999			_c143875 _d143875
003			ES-MaIEF
005			20211014110648.0
007			ta
008			210414t2021 sp ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_961681 _aLópez Llopis, Estefanía
245			_aSkandia America and VAT grouping in Spain _c Estefanía López Llopis
260			_c2021
500			_aResumen.
520			_aFor the first time since the publication of the Court of Justice of the European Union’s (CJEU’s) decision in Skandia America, a Spanish administrative authority has spoken out explicitly about the impact of such a judgment on Spain. With its resolution, the Spanish administrative authority reopened a closed debate when pointing out that it would be totally inadmissible to reject the application of the Skandia America case to the Spanish legal system only as a result of the particular manner that Article 11 of the VAT Directive has been implemented by the Spanish legislator. This article analyses the problems and doubts concerning the application of the Skandia America judgment to VAT groups constituted under the Spanish VAT Act. To do so, this article performs a three-step analysis. First, the arguments presented by the CJEU to justify its decision in such a judgment are reviewed. Secondly, the author provides a description of the VAT grouping scheme that is applicable in Spain. Finally, the attention is focused on the reasoning offered by the Spanish administrative authority in its resolution to support the fact that the Skandia America judgment is fully applicable to VAT groups located in Spai
650		4	_aGRUPOS DE EMPRESAS _932211
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aGRUPOS DE IVA _969328
650		4	_942622 _aESTABLECIMIENTO PERMANENTE
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_942805 _aJURISPRUDENCIA
773	0		_9164652 _oOP 2141/2021/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 1, January 2021, p. 29-38
942			_cART