The Resource Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
Resource Information
The item Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The issue of intra-community transfers returns to the present day and is increased by the irruption of "call-off arrangements", which, in certain circumstances, can give rise to a supervening transfer, which involves re-qualifying "a posteriori" of the operations carried out by the transferring taxpayer
- Language
- eng
- Label
- Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
- Title
- Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
- Language
- eng
- Summary
- The issue of intra-community transfers returns to the present day and is increased by the irruption of "call-off arrangements", which, in certain circumstances, can give rise to a supervening transfer, which involves re-qualifying "a posteriori" of the operations carried out by the transferring taxpayer
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2021), no. 19 ; p. 81-105
- http://library.link/vocab/creatorName
- Miguel Canuto, E. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- VAT
- intra-Community transaction
- call-off stock
- ECJ case law
- Label
- Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
- Label
- Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transferencias-intracomunitarias-originarias-y/zhieyCRpma8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transferencias-intracomunitarias-originarias-y/zhieyCRpma8/">Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Transferencias-intracomunitarias-originarias-y/zhieyCRpma8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transferencias-intracomunitarias-originarias-y/zhieyCRpma8/">Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
