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_c146239 _d146239 |
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| 003 | ES-MaIEF | ||
| 005 | 20220906164759.0 | ||
| 007 | ta | ||
| 008 | 220824t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aLamensch, Marie _955266 |
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| 245 | 0 |
_aOrder in Skelleftea Industrihus AB _ba reversal of the INZO, Ghent Coal Terminal and Breitsohl jurisprudence? _c Marie Lamensch |
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| 500 | _aResumen. | ||
| 520 | _aThis article discusses the Order issued by the European Court of Justice on 18 May 2021 in Case C-248/20 (Skatteverket v Skellefteå Industrihus AB). According to the author it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the ECJ landmark INZO and Breitsohl decisions. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
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| 650 | 4 |
_aDEDUCCIONES _941769 |
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| 650 | 4 |
_aNEUTRALIDAD _947832 |
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| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9167696 _oOP 2141-B/2022/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 3, June 2022, p. 159-162 |
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| 942 | _cART | ||