| 000 | 01148nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c148896 _d148896 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240216153809.0 | ||
| 007 | ta | ||
| 008 | 240202s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_958919 _aEchevarría Zubeldia, Gorka |
|
| 245 | 1 | 0 |
_aHoldings and VAT _helectrónico _banother decision of the ECJ? _c G. Echevarría Zubeldia |
| 520 | _aWhoever believes that a holding company that provides services to its subsidiaries can deduct all the VAT it bears has not yet read the European Court of Justice (ECJ) judgment of 8 September 2022 in W-GmbH (Case C-98/21). This decision from the ECJ provides a consistent interpretation of the right of deduction applicable to holding companies. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_945443 _aHOLDINGS |
|
| 650 | 4 |
_954389 _aABUSO DEL DERECHO |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 773 | 0 |
_9171171 _oIVM/2023/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 3, 2023, p. 120-130 |
|
| 942 | _cRE | ||