| 000 | 01254nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144827 _d144827 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220718121106.0 | ||
| 007 | ta | ||
| 008 | 211013t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aEchevarría Zubeldia, Gorka _958919 |
|
| 245 |
_aThe elongated shadow of the use and enjoyment rule _helectrónico _c Gorka Echevarría Zubeldia |
||
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe "use and enjoyment" place-of-supply rule remains one of the most intricate provisions of the EU VAT legislation because after initial qualification of a supply as taxable outside the EU territory it relocates the taxing rights to the Member State in which the services were performed. Its effects are a constant source of controversies, and in this Column the author reflects on the basis for the legal uncertainty it causes. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948653 _aUSUFRUCTO |
|
| 650 | 4 |
_948123 _aPRINCIPIO DE SEGURIDAD JURÍDICA |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9165903 _oIVM/2021/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 4, 2021, p. 173-174 |
|
| 942 | _cRE | ||