000			02064nab a2200229 c 4500
999			_c150661 _d150661
003			ES-MaIEF
005			20250424113052.0
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008			250424t2024 ne ||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_972582 _aPosch, Kilian
245	1	0	_aConference report _b‘Court of Justice of the European Union: recent VAT case law 2024’: conference in Vienna: In which direction does the CJEU go? _c Kilian Posch
520			_aFrom 24 to 26 January 2024 the annual Conference on ‘Recent VAT Case Law of the Court of Justice of the European Union’, organized by the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business, was held in Vienna. There, the most important pending and decided cases of the CJEU in the area of VAT of the past year as well as more general developments like the planned reform to delegate jurisdiction on VAT cases from the CJEU to the General Court (Council of the European Union, Amendment to Protocol No 3 on the Statute of the Court of Justice of the European Union, File 15936/ 22, 12 December 2022, data.consilium.europa.eu/doc/document/ST-15936-2022-INIT/en/pdf; European Parliament, Amending the Statute of the Court of Justice of the EU: Reform of the preliminary reference procedure, Briefing 7 February 2024) were discussed by an international group of experts in the field. This report reviews the key statements from its concluding session, which addressed focal trends and developments in European jurisprudence with respect to VAT law (chaired by Prof. Karoline Spies, the discussion was held by Ine Lejeune, Prof. David Hummel, Dr Thomas Ecker and Prof. Ad van Doesum).
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_910750 _aREFORMA
650		4	_947570 _aJURISPRUDENCIA
650		4	_947832 _aNEUTRALIDAD
650		4	_941769 _aDEDUCCIONES
650		4	_948491 _aSUJETO PASIVO
773	0		_9173388 _oOP 2141-B/2024/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 33, issue 3, June 2024, p. 136-139
942			_cART