000			01458nab a22002657c 4500
999			_c146323 _d146323
003			ES-MaIEF
005			20220907190118.0
007			ta
008			220906t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aZhang, Wei _947244
245	1	0	_aViolation of the principle of neutrality _helectrónico _bprovision of a vehicle to an employee _c Wei Zhang
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn this article, the author discusses the strict interpretation of the term “rent” in the ECJ case QM (Case C-288/19). He analyses the possibility that the transaction is subject to VAT where the customer resides only when the employee pays rent in money, otherwise the transaction would be subject to VAT where the supplier resides. The author considers that it seems inappropriate and against the meaning and purpose of the VAT Directive to tax hiring (rent) of a means of transport differently depending on the existence of a remuneration in money.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aARRENDAMIENTO _931080
650		4	_aVEHICULOS _948678
650		4	_aNEUTRALIDAD _947832
650		4	_aJURISPRUDENCIA _947570
650		4	_aALEMANIA _925193
773	0		_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 37-41
942			_cRE