000			01639nab a2200265 c 4500
999			_c146340 _d146340
003			ES-MaIEF
005			20220908185804.0
007			ta
008			220908t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aLamensch, Marie _955266
245	1	4	_aShould the Italmoda jurisprudence apply to carousel fraud involving services? _helectrónico _bthe ECJ's pending climate corporation emissions trading case _c Marie Lamensch
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn the well-known Italmoda case,the ECJ decided that the exemption (zero rate) of the intra-Community supply should be denied when the supplier “knew or should have known” that, by his supply, he was participating in a transaction connected with fraudulent evasion of VAT. In the pending Climate Corporation Emissions Trading case, the question is raised whether a similar approach should apply to intra-Community supplies of services. In this article, the author suggests that this pending case highlights the urgent need for a comprehensive solution to the issue of carousel fraud in the European Union.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aEXENCIONES TRIBUTARIAS _944038
650		4	_aFRAUDE FISCAL _944482
650		4	_aJURISPRUDENCIA _947570
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
773	0		_9167832 _oIVM/2022/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 3, p. 119-121
942			_cRE