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pro vyhledávání: '"David Elvira Benito"'
Autor:
Marcin Gorazda, David Elvira Benito
Publikováno v:
Intertax. 42:122-135
This article deals with one of the most important and controversial topics in Value Added Tax (VAT): the concept and functions of fixed establishment. Hitherto works have approached the topic from only one perspective: either that of EU law or the na