| 000 | 01408nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c146330 _d146330 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220907190630.0 | ||
| 008 | 220907t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aEchevarría Zubeldia, Gorka _958919 |
|
| 245 | 1 | 0 |
_aCan there ever be a fixed establishment without human resources? _helectrónico _bECJ’s Titanium Case _c Gorka Echevarría Zubeldia |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn the Titanium decision of 3 June 2021, the ECJ considers that there is no fixed establishment for VAT purposes when a foreign company leases real estate in an EU Member State, regardless of subcontracting the operational management of the business to a third party, as such outsourcing does not fulfil the requirement of having human resources in that jurisdiction. In this article, the author discusses this ECJ case. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aBIENES INMUEBLES _933407 |
|
| 650 | 4 |
_aPROPIEDAD INMOBILIARIA _948169 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 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. 81-83 |
|
| 942 | _cRE | ||