| 000 | 00712nab#a2200205#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219152419.0 | ||
| 008 | 000904s2000 uuu|| #####0 b| |u | ||
| 040 | _aIEF | ||
| 100 | 1 |
_aSerrano Antón, Fernando _940798 |
|
| 245 |
_aVAT Deduction in Spain _b The ECJ against the Spanish Regime for Deductionof Input VAT Related to Transactions prior to Carrying Out an Economic Activity _cFernando Serrano |
||
| 260 | _c2000 | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aESPAÑA _941092 |
|
| 650 | 4 |
_aDEDUCCIONES _941769 |
|
| 773 | 0 |
_tInternational VAT Monitor: a global guide to Sales Taxation, v.11, nº4 _gp. 157-159 |
|
| 942 | _cART | ||
| 942 | _z93494 | ||
| 999 |
_c23543 _d23543 |
||