| 000 | 01193nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c146853 _d146853 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221129124900.0 | ||
| 007 | ta | ||
| 008 | 221129t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_970256 _aAbswoude, Kevin van |
|
| 245 | 4 |
_aThe principle of fiscal neutrality and economic reality in EU VAT _helectrónico _btwo peas in a pod? _c Kevin van Abswoude |
|
| 500 | _aResumen. | ||
| 520 | _aThe notion of economic reality is gradually increasing in importance in the ECJ’s case law. Given the considerable overlap with the principle of fiscal neutrality, in this article, the author analyses their relationship. According to the author, economic reality and the principle of fiscal neutrality are two sides of the same coin. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_947832 _aNEUTRALIDAD |
|
| 650 | 4 |
_948445 _aSITUACION ECONOMICA |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9168541 _oIVM/2022/5 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 33, n. 5, 2022, p. 211-216 |
|
| 942 | _cRE | ||