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EL PRINCIPIO DE NEUTRALIDAD DEL IVA SE OPONE A LAS PRESUNCIONES GENERALES DE ABUSO BASADAS EN UMBRALES CUANTITATIVOS QUE LIMITAN LA DEDUCIBILIDAD DEL IVA: STJUE DE 7 DE MARZO DE 2024, ASUNTO C-341/22.

Authors :
Zubimendi Cavia, Alejandro
Source :
Revista Técnica Tributaria; apr-jun2024, Issue 145, p259-264, 6p
Publication Year :
2024

Abstract

<i>Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)

Subjects

Subjects :
NEUTRALITY

Details

Language :
Spanish
ISSN :
02146010
Issue :
145
Database :
Complementary Index
Journal :
Revista Técnica Tributaria
Publication Type :
Academic Journal
Accession number :
178493401