000			01826nab a2200301 c 4500
999			_c146346 _d146346
003			ES-MaIEF
005			20220909190117.0
007			ta
008			220909t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aȘvidchi, Natalia _969985
245	1	0	_aUncertainties related to the autonomous concept of “Ancillary Transactions” _helectrónico _c Natalia Șvidchi
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn its judgment delivered in AJFP Caraş-Severin and DGRFP Timişoara, the ECJ has interpreted for the first time the notion of “ancillary transactions”, employed in article 288(4) of the VAT Directive. In defining this autonomous notion, the ECJ seems to indicate that a contextual link should be established with the usual business activity of the taxable person, rather than an actual one, in terms of substance. Although the practical aspects of this judgment might be limited, in this article the author argues that its importance should not be underappreciated, considering the increasing number of the economic activities carried out by the small enterprises, lato sensu, benefiting from the special VAT scheme.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aLEGISLACION COMUNITARIA _942805
650		4	_aSUJETO PASIVO _948491
650		4	_aACTIVIDADES ECONOMICAS _94516
650		4	_aEMPRESAS PEQUEÑAS Y MEDIANAS _943601
650		4	_aJURISPRUDENCIA _947570
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aRUMANIA _948327
650		4	_aUNION EUROPEA _948644
773	0		_9167874 _oIVM/2022/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 4, p. 169-173
942			_cRE