VAT deduction in Spain : the ECJ against the Spanish regime for deduction of input VAT related to transactions prior to carrying out an economic activity

Journal
Author
Serrano, F.
Country
Spain
Published Date
Issue
International VAT Monitor 2000 (Volume 11), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Commentary on a ECJ decision of 21 March 2000 in the Gabalfrisa case and analysis of the consequences on this decision for Spanish VAT legislation.