The Resource Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019

Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019

Label
Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019
Title
Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019
Creator
Subject
Language
  • spa
  • eng
Summary
In 2019, there have not been numerous VAT enactments. In view of that, this paper analyses the Supreme Court and the EU Court of Justice VAT decisions rendered throughout the year. For a better comprehension and due to order reasons, the most important decisions are commented according to the proper structure of VAT Law, so that the reader may have a better knowledge of this case law along with the Law sections
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 443 ; p. 31-72
http://library.link/vocab/creatorName
Longás Lafuente, A
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • case law
  • ECJ case law
  • taxable event
  • exemption
  • place of supply (VAT)
  • tax base
  • tax rate
  • deductions
  • refund
  • exchange of information
Label
Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/A-D/CONTYTR/443_31-72.pdf
Instantiates
Publication
Note
20200312
Label
Análisis de la jurisprudencia del Tribuanal Supremo y del Tribunal de Justicia de la Unión Europea en materia de IVA en 2019 = Analysis of Supreme Court and the EU Court of Justice VAT case law in 2019
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/A-D/CONTYTR/443_31-72.pdf
Publication
Note
20200312

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