{"id":"https://openalex.org/W7218099532","doi":null,"title":"Finanzamt L\u00fcdenschein v. Christel Schriever: Sentencia del Tribunal de Justicia de la Uni\u00f3n Europea (Sala Segunda) de 10 de noviembre de 2011. Asunto: C-444/10","display_name":"Finanzamt L\u00fcdenschein v. Christel Schriever: Sentencia del Tribunal de Justicia de la Uni\u00f3n Europea (Sala Segunda) de 10 de noviembre de 2011. Asunto: C-444/10","publication_year":2021,"publication_date":"2021-08-25","ids":{"openalex":"https://openalex.org/W7218099532"},"language":"es","primary_location":{"id":"pmh:oai:revistatecnicatributaria.com:article/940","doi":null,"is_oa":true,"landing_page_url":"https://revistatecnicatributaria.com/index.php/rtt/article/view/940","pdf_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/940/1429","source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0214-6010","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/940/1429","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103135918","display_name":"Jos\u00e9 Manuel Almud\u00ed Cid","orcid":"https://orcid.org/0000-0001-9230-4682","observed_orcids":["https://orcid.org/0000-0001-9230-4682"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Almud\u00ed Cid, Jos\u00e9 Manuel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5103135918"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.57005575,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12374","display_name":"European and International Contract Law","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.6470000147819519},{"id":"https://openalex.org/keywords/sixth-vat-directive","display_name":"Sixth VAT Directive","score":0.9300000071525574},{"id":"https://openalex.org/keywords/transfer-of-goods","display_name":"transfer of goods","score":0.7039999961853027},{"id":"https://openalex.org/keywords/commercial-buildings","display_name":"commercial buildings","score":0.5210000276565552},{"id":"https://openalex.org/keywords/commercial-equipment","display_name":"commercial equipment","score":0.6309999823570251},{"id":"https://openalex.org/keywords/property-transfer","display_name":"property transfer","score":0.44699999690055847},{"id":"https://openalex.org/keywords/court-of-justice-of-the-european-union","display_name":"Court of Justice of the European Union","score":0.777999997138977}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6486999988555908},{"id":"https://openalex.org/C2777438998","wikidata":"https://www.wikidata.org/wiki/Q1412224","display_name":"Tribunal","level":2,"score":0.5476999878883362},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.42480000853538513},{"id":"https://openalex.org/C71043370","wikidata":"https://www.wikidata.org/wiki/Q4932206","display_name":"Jurisprudence","level":2,"score":0.359499990940094},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.30219998955726624},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.2671999931335449},{"id":"https://openalex.org/C2991994803","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Democratic legitimacy","level":4,"score":0.20600000023841858},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.20579999685287476},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2046000063419342},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.19629999995231628}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:revistatecnicatributaria.com:article/940","doi":null,"is_oa":true,"landing_page_url":"https://revistatecnicatributaria.com/index.php/rtt/article/view/940","pdf_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/940/1429","source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0214-6010","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:revistatecnicatributaria.com:article/940","doi":null,"is_oa":true,"landing_page_url":"https://revistatecnicatributaria.com/index.php/rtt/article/view/940","pdf_url":"https://revistatecnicatributaria.com/index.php/rtt/article/download/940/1429","source":{"id":"https://openalex.org/S4306527965","display_name":"Revista t\u00e9cnica tributaria","issn_l":"0214-6010","issn":["0214-6010","2695-6365"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["fecyt-seal","latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0214-6010","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7218099532.pdf","grobid_xml":"https://content.openalex.org/works/W7218099532.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217416853","https://openalex.org/W7218221191","https://openalex.org/W7216818272","https://openalex.org/W7216840332","https://openalex.org/W7217156147","https://openalex.org/W7217364640","https://openalex.org/W7217340434","https://openalex.org/W7218079494","https://openalex.org/W7216662542","https://openalex.org/W181774605"],"abstract_inverted_index":{"\u00abIVA":[0],"\u2013":[1,4,9,21],"Sexta":[2],"Directiva":[3],"Art\u00edculo":[5],"5,":[6],"apartado":[7],"8":[8],"Concepto":[10],"de":[11,13,19,23,26,36],"\u201ctransmisi\u00f3n":[12],"una":[14],"universalidad":[15],"total":[16],"o":[17],"parcial":[18],"bienes\u201d":[20],"Transmisi\u00f3n":[22],"la":[24],"propiedad":[25],"las":[27],"existencias":[28],"y":[29],"del":[30],"equipamiento":[31],"comercial":[32],"concomitante":[33],"al":[34],"arrendamiento":[35],"los":[37],"locales":[38],"comerciales\u00bb":[39]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2026-10-03T00:00:00"}