| 000 | 00977nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c148816 _d148816 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240125131126.0 | ||
| 007 | ta | ||
| 008 | 240122s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_944812 _aVasques, Sérgio |
||
| 245 | 1 | 0 |
_aVAT and education _helectrónico _blessons from A & G Fahrschul-Akademie _c Sérgio Vasques |
| 520 | _aIn this article, the author focuses on the exemption for education provided in article 132 of the VAT Directive. He examines the most recent European case law and attempts a critical assessment of how the Court of Justice of the European Union construes the concept of school and university education. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_943264 _aEDUCACION |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9171065 _oIVM/2023/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 1, 2023 |
|
| 942 | _cRE | ||