000			01598nab a2200253 c 4500
999			_c146334 _d146334
003			ES-MaIEF
005			20220907185224.0
008			220907t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aRamdewar, Drishti _969978
245	1	4	_aThe good faith doctrine in EU VAT Law _helectrónico _ba new holy grail for the taxable person _c Drishti Ramdewar
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn this article, the author analyses the key case law delivered by the Court of Justice of the European Union in the field of EU VAT and seeks to provide the reader and/or the taxable person with a better understanding of the evolution of the good faith doctrine over the past years, from cases such as Kittel to Vikingo. The author evaluates the reasons why the good faith doctrine should be harmonized in the VAT Directive as a general principle of EU VAT law. She, thereafter, proposes that the good faith doctrine should be codified as hard law in article 272 of the VAT Directive relating to the obligations of taxable persons and non-taxable persons.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aSUJETO PASIVO _948491
650		4	_aBUENA FE _933449
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. 84-90
942			_cRE