Uncategorized ECJ’s judgment, of February 12th, 2015. Surgicare. Previous and mandatory administrative proceeding in order to declare the abusive practice for deducting the VAT 21 February 201510 views1 min read Sentencia del TJUE, de 12 de febrero de 2015. Surgicare. Procedimiento previo y obligatorio para declarar ejercicio abusivo del derecho a la deducción del IVA UK Case Alert: HMRC v College of Pediatrics | LinkedIn Transfer On Going Concern. Valuation regarding the possibility that the assets transferred independently to develop an economic activity