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

Type

Journal

Author

Serrano, F.

Published Date

August 1, 2000

Issue

International VAT Monitor 2000 (Volume 11), No. 4

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.