000			01443nab a2200277 c 4500
999			_c144374 _d144374
003			ES-MaIEF
005			20220718121106.0
007			ta
008			210623t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aEchevarría Zubeldia, Gorka _958919
245		0	_aNokia and World Comm _helectrónico _bthe conundrum of receiving global discounts _c Gorka Echevarría Zubeldia
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe ECJ’s World Comm decision deals with adjustments resulting from rebates granted globally by a Finnish company (Nokia) to a Romanian company (World Comm) without distinguishing between those referring to intra-Community transactions and those affecting domestic transactions. In this article, the author examines whether the decision issued by the ECJ results in an unjust enrichment of the tax authorities that audited the taxable person.
650		4	_947875 _aOPERACIONES SOCIETARIAS
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_94325 _aENRIQUECIMIENTO SIN CAUSA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9165304 _oIVM/2021/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 3, 2021
942			_cRE