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EMI Group. “Samples” and “gifts of small value” within the meaning of art. 16 VAT Directive. Court of Justice
de la Feria, Rita - 2010
Persistent link: https://www.econbiz.de/10011425223
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Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda
de la Feria, Rita - 2009
Persistent link: https://www.econbiz.de/10011425242
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EMI Group Ltd: sample within the meaning of art. 16 VAT directive
de la Feria, Rita - 2009
Persistent link: https://www.econbiz.de/10011425243
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Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing
de la Feria, Rita - 2009
Persistent link: https://www.econbiz.de/10011425246
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Options for Taxing Financial Supplies in Value Added Tax: EU VAT and Australian GST Models Compared
de la Feria, Rita; Walpole, Michael - 2009
The taxation of financial services is one of the most vexing aspects of a Value Added Tax (VAT). Conceptually, VAT should apply to any fee for service but where financial services are concerned there is a difficulty in identifying the taxable amount, ie the value added by financial institutions....
Persistent link: https://www.econbiz.de/10011425255
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Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitáro
de la Feria, Rita - 2009
Persistent link: https://www.econbiz.de/10011425263
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Supplement 12, Supplement 13 and Supplement 14
de la Feria, Rita - 2011
Persistent link: https://www.econbiz.de/10011425268