| 000 | 01267nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146347 _d146347 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220909190149.0 | ||
| 007 | ta | ||
| 008 | 220909t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aEchevarría Zubeldia, Gorka _958919 |
|
| 245 | 1 | 0 |
_aTurning a subsidiary into a VAT fixed establishment _helectrónico _bit just ain’t so? _c Gorka Echevarría Zubeldia |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this Column, the author analyses the ECJ’s decision in Berlin Chemie A. Menarini, in which the ECJ delves into the controversial question of whether a subsidiary can constitute a fixed establishment of its parent company and under what conditions such a situation may occur. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 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. 153-154 |
|
| 942 | _cRE | ||