000			01875nab a2200241 c 4500
999			_c144494 _d144494
003			ES-MaIEF
005			20210805112723.0
007			ta
008			210804t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969158 _aLindgren Zucchini, Giacomo
245		4	_aThe Advocate General clarifies the case law concerning "composite supplies" _c Giacomo Lindgren Zucchini
260			_c2021
500			_aDiponible también en formato electrónico.
500			_aResumen.
520			_aAdvocate General (AG) Kokott recently delivered her opinion in the Frenetikexito case (Opinion AG Kokott 22 October 2020, Case C-581/19, Frenetikexito, ECLI:EU:C:2020:855) wherein she made a commendable effort to systematize and clarify the case law of the Court of Justice of the European Union (the Court) concerning "composite supplies" in the common system of value added tax (VAT). Most of the conclusions of the AG were subsequently confirmed by the Court, implying that the opinion is influential and valuable for assessing composite supplies. This case note explores this opinion in detail by discussing the issues relating to composite supplies, presenting the circumstances of the case, accounting for the opinion, and analysing the details therein. The conclusion is that the opinion, with only some exceptions, illuminates the case law of the Court concerning composite supplies. Thus, the opinion appears to constitute part of a recent trend of clarification together with certain other recent judgments.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_aJURISPRUDENCIA _947570
773	0		_9165344 _oOP 2141/2021/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 149, Issues 6-7, June/July 2021, p. 586-591
942			_cART