| 000 | 01042nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c148810 _d148810 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240122182844.0 | ||
| 007 | ta | ||
| 008 | 240122s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_971356 _aHerrero Moreno, Irene |
|
| 245 | 1 | 0 |
_aSecond and subsequent supplies of buildings _helectrónico _bexemption under the VAT Directive and the Spanish VAT Act _c Irene Herrero Moreno |
| 520 | _aIn this article, the author aims to explain the configuration of the VAT exemption on the second or subsequent supplies of buildings under the VAT legislation in Spain to analyse its compatibility with the provisions of the VAT Directive related to these situations. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
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| 650 | 4 |
_948169 _aPROPIEDAD INMOBILIARIA |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_941092 _aESPAÑA |
|
| 773 | 0 |
_9171065 _oIVM/2023/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 1, 2023 |
|
| 942 | _cRE | ||