Abstract
[Autom. eng. transl.] Summary: 1. Introduction. - 2. The facts of the case. - 3. The right to deduct in the VAT system: Directive 2006/112 / EC. - 4. The deduction of VAT in the construction sector. - 5. Conclusions.
Translated title of the contribution | [Autom. eng. transl.] THE RIGHT TO VAT DEDUCTION BETWEEN COMMUNITY PRINCIPLES AND INTERNAL PROVISIONS |
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Original language | Italian |
Pages (from-to) | 1069-1081 |
Number of pages | 13 |
Journal | RASSEGNA TRIBUTARIA |
Publication status | Published - 2011 |
Keywords
- IVA