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

Resource Information

The work 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 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

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

Creator

• Longás Lafuente, A

Subject

• VAT
• case law
• deductions
• exchange of information
• exemption
• ECJ case law
• refund
• tax base
• tax rate
• taxable event
• place of supply (VAT)

Language

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

Geographic coverage

• Europe
• European Union

Language note

Spanish