000			01459nab a2200241 c 4500
999			_c145356 _d145356
003			ES-MaIEF
005			20220209134909.0
007			ta
008			220209t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969546 _aFranczak, Agnieszka
245		0	_aRecent trends in the jurisprudence of the CJEU regarding the right to deduct Input tax _c Agnieszka Franczak
260			_c2021
500			_aResumen.
520			_aThe Court of Justice of the European Union has recently delivered interesting judgements on the right to deduct input tax in relation to taxable persons’ investments. In those judgements, the court raises insightful arguments that may serve as guidance in determining whether a taxable person is entitled to an input VAT deduction in relation to construction work (consisting of an extension of a municipal road which was the condition to allow for mining activities) regarding services from which third parties would also benefit and concerning consultancy services relating to an intended, although unrealized, acquisition of shares.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aDEDUCCIONES _941769
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_9166491 _oOP 2141/2021/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 12, December 2021, p. 1036-1043
942			_cART