by Espanya · Unknown · ISBN 9788471969125
VAT included
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«Impuesto sobre el valor añadido» is the Spanish legal study on VAT, published in 1991 (1087 pages, in Spanish).
The book synthesises the doctrine of the Dirección General de Tributos based on the interpretative criteria of its consultations on VAT, with the legislation in force at the date of publication. It brings together in a single volume the administrative position on the usual doubts in the application of the tax.
Subtitle: «doctrina de la Dirección General de Tributos». It falls under the categories of Law, Business and Economics.
For professionals and scholars in the tax and fiscal field in Spain who need to consult the administrative interpretation of VAT.
