Ruiz Almendral, Violeta2010-12-102010-12-102003-10International Vat Monitor. Sept. - oct. 2003, vol. 14, n. 5, p. 373-3800925-0832http://hdl.handle.net/10016/9792application/octet-streamapplication/octet-streamapplication/pdfengSpanish Autonomous CommunitiesComunidades AutónomasTaxesImpuestosDerecho tributarioVATIVAAutonomous Communities taking advantage of the mechanism to ensure the neutrality of VATresearch articleDerechoopen access