| 000 | 01076nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c146328 _d146328 |
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| 003 | ES-MaIEF | ||
| 005 | 20220907190501.0 | ||
| 008 | 220907t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aLeur, Michael van de _966549 |
|
| 245 | 1 | 4 |
_aThe DuoDecad Case _helectrónico _ba new function for the ECJ? _c Michael van de Leur |
| 500 | _aDisponible únicamente en formato electrónico | ||
| 500 | _aResumen | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this Column, the author discusses the Opinion of Advocate General Kokott in the ECJ’s DuoDecad case, which concerns the place of supply of services and the possibility of double taxation because of different qualifications. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9167831 _oIVM/2022/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 2, p. 65-66 |
|
| 942 | _cRE | ||