| 000 | 00994nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c148928 _d148928 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240216162437.0 | ||
| 007 | ta | ||
| 008 | 240208s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_958919 _aEchevarría Zubeldia, Gorka |
|
| 245 | 1 | 0 |
_aVAT consequences of rewarding staff with vouchers _helectrónico _c Gorka Echevarría Zubeldia |
| 520 | _aIn this Column, the author analyses the ECJ’s judgment in GE Aircraft Engine Services, in which the court decided on whether or not the issuance of vouchers under an employee recognition programme constitutes a deemed supply of services for VAT purposes. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 773 | 0 |
_9171188 _oIVM/2023/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g Vol. 34, n. 4, 2023, p. 141-142 |
|
| 942 | _cRE | ||