000			01307nab a2200229 c 4500
999			_c144829 _d144829
003			ES-MaIEF
005			20220906181553.0
007			ta
008			211013t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aGryziak, Bartosz _967957
245		0	_aVAT groups and the right of deduction across the European Union _helectrónico _breview and analysis _c Bartosz Gryziak
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aVAT grouping has become more and more popular across the European Union, such that only a few Member States have remained with no such option (or, rarely, duty) for the taxable persons. However, the VAT Directive provisions on VAT grouping remain relatively high-level, leaving many questions at the discretion of the Member States. In this article, the author identifies some domestic specifics and discusses the impact of domestic VAT grouping legislation on the deductibility of input VAT and adjustments of deductions.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aGRUPOS DE IVA _969328
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. 202-212
942			_cRE