{"id":"W59439000","doi":"","title":"Abuso del derecho comunitario a deducir el IVA soportado en los asuntos \"Halifax\" y \"Huddersfield\"","year":2007,"lang":"es","type":"article","venue":"Aranzadi Jurisprudencia tributaria","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Humanities; Philosophy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001390505,0.0002982219,0.0002277,0.001380225,0.004071692,0.003749127,0.0009637011,0.001824326,0.007589223],"category_scores_gemma":[0.003290972,0.0002964943,0.0002916911,0.000993474,0.001774428,0.0009422374,0.001784122,0.003482286,0.0009210242],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01102696,"about_ca_system_score_gemma":0.01434322,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.2897709,"about_ca_topic_score_gemma":0.3606439,"domain_scores_codex":[0.9988912,0.0001882655,0.00004485939,0.0001330881,0.0004095339,0.0003330361],"domain_scores_gemma":[0.9988423,0.0002753329,0.0000769219,0.0001213667,0.0005493956,0.0001347395],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0006436441,0.0001384976,0.02901916,0.0002576617,0.00004077094,0.001819805,0.01056417,0.001803523,0.008139366,0.7149428,0.08353227,0.1490984],"study_design_scores_gemma":[0.00009751071,0.0001275513,0.03776167,0.000307581,0.0000729752,0.0005541074,0.00806308,0.001479518,0.01178884,0.01572605,0.9239688,0.00005233852],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3951019,0.003746932,0.006365716,0.02191497,0.002353209,0.0002072008,0.0007401418,0.000325888,0.569244],"genre_scores_gemma":[0.5716764,0.00169953,0.004544369,0.003203833,0.0001920817,0.0001094071,0.0003119489,0.0001199816,0.4181425],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2897709,"threshold_uncertainty_score":0.5761685,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01362074455003315,"score_gpt":0.2797567901822789,"score_spread":0.2661360456322458,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}