| 000 | 01871nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c146332 _d146332 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221004153634.0 | ||
| 008 | 220907t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBieber, Thomas _969977 |
|
| 245 | 1 | 0 |
_aDeduction of import VAT _helectrónico _brelevance of ownership as of importation? _c Thomas Bieber and Lars Gläser |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aSome tax administrations and tax courts of EU Member States require that taxable persons claiming import VAT deduction had power of disposal over the goods as of their importation. Based on recent case law of the Court of Justice of the European Union, the authors demonstrate that, contrary to this view, any taxable person presenting customs import documents specifying him as consignee or importer of goods should be entitled to import VAT deduction if he is either the owner of the goods (or obtains the right to dispose of the goods as owner) or, alternatively, can prove that “the cost of the input services is incorporated either in the cost of particular output transactions or in the cost of goods or services supplied by the taxable person as part of his economic activities”. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aSUJETO PASIVO _948491 |
|
| 650 | 4 |
_aDEDUCCIONES _941769 |
|
| 650 | 4 |
_aADUANAS _97520 |
|
| 650 | 4 |
_aMERCANCIAS _947737 |
|
| 650 | 4 |
_aIMPORTACION _945539 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 |
_aGläser, Lars _955260 |
||
| 773 | 0 |
_9167831 _oIVM/2022/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 2, p. 75-80 |
|
| 942 | _cRE | ||