000			01782nab a2200301 c 4500
999			_c144373 _d144373
003			ES-MaIEF
005			20210623121648.0
007			ta
008			210623t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969112 _aBisioli, Aldo
245			_aVAT exemption for financial services in the banking sector _helectrónico _bthe Italian approach _c Aldo Bisioli and Marco Zanetti
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aFor more than 20 years, starting with the judgment in SDC (Case C-2/95), the Court of Justice of the European Union has provided guidance on the correct interpretation of the EU VAT provisions related to exempt financial (in particular, “related to payments”) services supplied to banks and financial institutions. The principles established at the EU level have been adopted by the Italian tax authorities. In this article, the authors first illustrate the historical evolution of the matter, and then seek to suggest a possible application of the consolidated principles in order to extend the exempt treatment to the current economic scenario, which is characterized by increasing fragmentation and complexity of fintech services.
650		4	_953899 _aSERVICIOS FINANCIEROS
650		4	_932250 _aBANCA
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_947518 _aITALIA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
700	1		_966560 _aZanetti, Marco
773	0		_9165304 _oIVM/2021/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 3, 2021
942			_cRE