Agrupaciones autónomas de personas ante el impuesto sobre el valor añadido
This work carries out the delimitation of the exemption in the European V.A.T., of the benefits made to its members, by the autonomous groups of people, highlighting the distinctions made by the community case law, with particular attention to the subjective element of the exemption.
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| Format: | Article |
| Language: | Spanish |
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8055233 |
| Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 32, 2021, pags. 618-649 |
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