000			01499nab a2200265 c 4500
999			_c145483 _d145483
003			ES-MaIEF
005			20220309130355.0
007			ta
008			220224t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968749 _aFerrari, Michele
245		0	_aItaly and the European Union _helectrónico _bthe curious case of secondment of personnel _c Michele Ferrari and Giuseppe Lanotte
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe decision by the Court of Justice of the European Union (ECJ) in San Domenico Vetraria[1] has outlined the contrast between the VAT Directive and the Italian law as far as the VAT treatment of secondment of personnel is concerned. The way the decision will be implemented, however, remains unclear. In this article, the authors intend to provide a brief overview of the entire matter by retracing the law and the case law developments until the recent judgments of the Italian Supreme Court (Supreme Court),[2] which have transposed the interpretation given by the ECJ.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aITALIA _947518
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
700	1		_968750 _aLanotte, Giuseppe
773	0		_9166764 _oIVM/2021/6 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 6, 2021
942			_cRE