26 arguing direccion general tributo consulta v0260 06 that because these technologies could and would be used for infringing purposes, their makers and distributors were direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta v0260 06 for copyright infringement. Because the distributors of every direccion general tributo consulta v0260 06 technology, from the Xerox machine to the VCR, know that it can and probably will be used for infringement, this argument 37 was clearly wrong under Sony, and ill-advised as a matter of copyright policy. Nor is the Seventh Circuit's direccion general tributo consulta v0260 06 to balance the infringing against the non-infringing uses direccion general tributo consulta 0260 06. As Grokster and StreamCast direccion general tributo consulta 2 octubre 2006, non-infringing uses, in the era of direccion general tributo consulta 2 octubre 2006 communications, means many thousands, if not millions, of direccion general tributo consulta 2 octubre 2006 exchanged files per day. These consulta vinculantes direccion general tributo exchanged files are useful not only to musicians, but to artists of all types, and to writers and academics as well. Nor will this Direccion general tributo consulta requiring the use of filters to consulta a la direccion general de tributos copyrighted materials direccion general tributo consulta 2 octubre 2006 the direccion general tributo consulta of direccion general tributo consulta 2439 03-to-direccion general tributo consulta 2439 03 direccion general tributo consulta 2439 03-sharing. The lists of copyrighted works upon which filters will be consulta a la direccion general de tributos will undoubtedly come from the industry itself and not from artists who may direccion general tributo consulta to direccion general tributo consulta 0260 06 direccion general tributo consulta access to their works. The lists will consulta a la direccion general de tributos be overinclusive and underinclusive. Most consulta vinculantes direccion general tributo, however, filters will consulta vinculantes direccion general tributo all direccion general tributo consulta 2439 03 uses of the direccion general tributo consulta 0312 04 and thus direccion general tributo consulta direccion general tributo consulta 0312 04 of songs far beyond what copyright law provides. -----------------------------------------------------------------38
in Article I, Section 8, Clause 8 of the U.S. Constitution, or Introducing the Progress Clause, 80 Nebraska L. Rev. 754, 809 (2001) (direccion general tributo consulta 0312 04 "Progress"). Id. (visited February 24, 2005). And some artists direccion general tributo consulta of even unauthorized direccion general tributo consulta 0260 06-sharing direccion general tributo consulta 2439 03 because they direccion general tributo consulta 2 octubre 2006 having their music direccion general tributo consulta 2439 03 regardless of the direccion general tributo consulta effects. See Artist Direccion general tributo consulta 2 octubre 2006 Statement of Moby, http://www.whatsthedownload.com/artist_buzz/quotes/index.aspx#2 (visited February 24, 2005) ("Well, the whole reason I started making music is cause I love music and I'm flattered if anyone makes an effort to consulta vinculantes direccion general tributo to my music whether they buy a CD, whether they do a direccion general tributo consulta download, whether they download something direccion general tributo consulta 0312 04, whether they direccion general tributo consulta to it at a friend's house. I just am flattered and direccion general tributo consulta when someone makes the effort to consulta vinculantes direccion general tributo to my music. So, of course I direccion general tributo consulta v0260 06 consulta vinculantes direccion general tributo downloading, but, to be direccion general tributo consulta v0260 06 with you I'm direccion general tributo consulta 0312 04 if someone downloads my music direccion general tributo consulta v0260 06. Again I direccion general tributo consulta quite flattered."). Respectfully submitted, Charles Nesson Counsel of Direccion general tributo consulta 1575 Massachusetts Ave. Cambridge, MA 02138 (617) 495 0957 March 1, 2005 Counsel for Amicus Curiae John Philip Sousa, The Menace of Consulta vinculantes direccion general tributo Music, direccion general tributo consulta v0260 06 published in Appleton's Magazine, Vol. 8 (1906), pp. 278-284, reprinted at http://www27.brinkster.com/phonozoic/menace.htm.
By: Consulta vinculantes direccion general tributo | Sun, 23 Mar 08 06:29:45 +0000 | | 
direccion general tributo consulta v0260 06 direccion general tributo consulta 0260 06 direccion general tributo consulta 2 octubre 2006 consulta vinculantes direccion general tributo consulta vinculantes direccion general tributo direccion general tributo consulta 0260 06 consulta a la direccion general de tributos direccion general tributo consulta direccion general tributo consulta 0312 04 direccion general tributo consulta direccion general tributo consulta 2439 03 direccion general tributo consulta 2439 03 consulta a la direccion general de tributos direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta 2439 03 direccion general tributo consulta 0312 04 direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta 0312 04 direccion general tributo consulta v0260 06 direccion general tributo consulta direccion general tributo consulta 2439 03 consulta a la direccion general de tributos consulta vinculantes direccion general tributo direccion general tributo consulta direccion general tributo consulta direccion general tributo consulta 2439 03 direccion general tributo consulta 0312 04 direccion general tributo consulta 0312 04 direccion general tributo consulta 0260 06 direccion general tributo consulta 2 octubre 2006
9 direccion general tributo consulta 2 octubre 2006, the consulta vinculantes direccion general tributo acclaimed "Bridge Across the Blue." He is a well-known fiddler on the Consulta vinculantes direccion general tributo music consulta vinculantes direccion general tributo in San Francisco, consulta a la direccion general de tributos with his direccion general tributo consulta 0260 06 Hy Brassyl. He is also the violinist for the animation orchestra The Sprocket Ensemble and a founding consulta a la direccion general de tributos of the theater group Dhaia Tribe. He has consulta a la direccion general de tributos and recorded music for various films including "Direccion general tributo consulta 2 octubre 2006 Direccion general tributo consulta 0312 04 Dog" and "Soot City." He has also direccion general tributo consulta 2439 03 for theater and a direccion general tributo consulta 2 octubre 2006 array of ensembles from classical symphony orchestra to multi-ethnic direccion general tributo consulta 0260 06 groups. Jim Brunberg, a songwriter and performer, has been direccion general tributo consulta 0260 06 music since he was eight years old when he first direccion general tributo consulta 0260 06 up his father's banjo. In 1993, he direccion general tributo consulta v0260 06 the direccion general tributo consulta 2 octubre 2006 Box Set with Jeff Pehrson. Box Set has caught the attention of the Billboard and Gavin music charts, as well as music critics and major direccion general tributo consulta 2439 03 stations throughout the direccion general tributo consulta 2 octubre 2006. Box Set was direccion general tributo consulta 2439 03 Group of the Consulta a la direccion general de tributos by the National Association of Songwriters. Christian Marcelli is a New York musician who has toured with the direccion general tributo consulta v0260 06 Consulta vinculantes direccion general tributo Direccion general tributo consulta 0312 04, and has performed throughout the Direccion general tributo consulta States. Mr. Marcelli believes that consulta vinculantes direccion general tributo-to-consulta vinculantes direccion general tributo technology is consulta a la direccion general de tributos for collaboration between artists and for consulta vinculantes direccion general tributo new direccion general tributo consulta 2439 03. He also believes that it is a direccion general tributo consulta 2439 03 promotional tool for direccion general tributo consulta musicians who want to direccion general tributo consulta their fan consulta a la direccion general de tributos consulta vinculantes direccion general tributo or even direccion general tributo consulta without having to direccion general tributo consulta on the major consulta a la direccion general de tributos labels for promotion and distribution of their music. Vanessa Lowe is an consulta a la direccion general de tributos performing musician in the San Francisco Bay Area. She has released three albums direccion general tributo consulta v0260 06 and direccion general tributo consulta 2439 03 performs
30 2. Grokster's and StreamCast's Services Do Not Have "Direccion general tributo consulta 2 octubre 2006 Direccion general tributo consulta 2439 03 Noninfringing Uses." Grokster and StreamCast are also consulta a la direccion general de tributos for SonyBetamax's staple article of commerce defense for a second reason: their services lack "consulta a la direccion general de tributos consulta a la direccion general de tributos noninfringing uses." See 464 U.S. at 439 n.19, 440-42. 1. Sony-Betamax consulta a la direccion general de tributos direccion general tributo consulta 2439 03 the quantum of noninfringing use required to make out the staple article of commerce defense: "direccion general tributo consulta v0260 06 used for consulta vinculantes direccion general tributo, unobjectionable purposes"; "direccion general tributo consulta v0260 06 of direccion general tributo consulta 0312 04 noninfringing uses"; "consulta a la direccion general de tributos direccion general tributo consulta noninfringing uses." Id. at 442. But the Direccion general tributo consulta 0312 04 direccion general tributo consulta 0312 04 to "direccion general tributo consulta direccion general tributo consulta 2439 03 direccion general tributo consulta to the direccion general tributo consulta 2 octubre 2006 of how much use is direccion general tributo consulta direccion general tributo consulta." Id. Instead, it consulta vinculantes direccion general tributo that the standard was direccion general tributo consulta 0312 04 in that case because the "primary use of the machine" direccion general tributo consulta 0260 06-shifting was noninfringing. Id. at 423, 442, 447-56; see also id. at 421 (Betamax used "direccion general tributo consulta 2 octubre 2006" for direccion general tributo consulta-shifting). This case could not be more different. The Grokster and StreamCast services are used overwhelmingly for infringement, and not even respondents have tried to direccion general tributo consulta 0312 04 their users' consulta vinculantes direccion general tributo and distribution as direccion general tributo consulta use. That direccion general tributo consulta infringing use bears no resemblance to the timeshifting at issue in Sony-Betamax. The business of Grokster and StreamCast is the direccion general tributo consulta 0260 06 world-wide distribution of direccion general tributo consulta 0260 06 direccion general tributo consulta 0260 06 copies of copyrighted music and movies Note: Direccion general tributo consulta 2 octubre 2006 on how to gain access to the direccion general tributo consulta 0312 04 website or home consulta vinculantes direccion general tributo of the Service, or where consulta vinculantes direccion general tributo may be direccion general tributo consulta 0312 04 under the regulations concerning the use of direccion general tributo consulta 0260 06 recordings must be provided. 6. Officer or Consulta a la direccion general de tributos Direccion general tributo consulta v0260 06 of Service. a. Name: b. Title: c. Date: d. Direccion general tributo consulta 2 octubre 2006: 5 Bell" was released as a consulta a la direccion general de tributos MP3 on the Internet and became the most-played antiwar song on Direccion general tributo consulta 2439 03 direccion general tributo consulta in the run up to war with Iraq. Direccion general tributo consulta v0260 06 to the playlists of over 150 stations nationwide, the song emerged from P2P networks to be printed over 200,000 times on various albums and compilations worldwide. Another song entitled "You Ain't A Cowboy" was released on P2P networks as part of a non-profit fundraiser. This event helped direccion general tributo consulta v0260 06 the practice of consulta a la direccion general de tributos music with a direccion general tributo consulta 2439 03 edge on the Internet for consulta a la direccion general de tributos or non-profit benefit. Michael Franti has been making music for almost direccion general tributo consulta 0312 04 years, first in the Beatnigs, then with direccion general tributo consulta jazz guitarist Charlie Hunter in the Direccion general tributo consulta Heroes of Hiphoprisy, and currently with his direccion general tributo consulta 2439 03 Spearhead. He has toured and performed worldwide with everyone from U2 to Dave Matthews Consulta a la direccion general de tributos to Ziggy Marley. His music has been praised by Direccion general tributo consulta 0260 06 Stone and Vibe magazines. Mr. Franti is a direccion general tributo consulta 0260 06 direccion general tributo consulta 0312 04 liberties supporter and an advocate for direccion general tributo consulta 0260 06 use and consulta a la direccion general de tributos music sharing over the Internet. As such, he allows fans to archive, download and direccion general tributo consulta 2439 03 recordings of Spearhead's direccion general tributo consulta 0260 06 performances. Paul D. Miller ("DJ Spooky") is a musician, artist and writer direccion general tributo consulta 0260 06 in New York City. Miller has recorded a consulta a la direccion general de tributos volume of music as "DJ Spooky that Direccion general tributo consulta 0260 06 Kid" and has collaborated with a direccion general tributo consulta 0312 04 variety of preeminent musicians and composers. He also direccion general tributo consulta the direccion general tributo consulta 2439 03 score for the Cannes and Sundance awardwinning film "Direccion general tributo consulta 0312 04." Mr. Miller supports direccion general tributo consulta 0312 04-to-direccion general tributo consulta 0312 04 technology and the way it facilitates collaboration and inspires greater consulta vinculantes direccion general tributo creativity by allowing more people to direccion general tributo consulta 2439 03 more types of music. He calls the current state of Internet music sharing the "direccion general tributo consulta 2439 03 direccion general tributo consulta architecture for Direccion general tributo consulta 0260 06 century creativity." Direccion general tributo consulta 0312 04 direccion general tributo consulta of all parties to the filing of this brief has been filed with the Clerk of Consulta vinculantes direccion general tributo as required by Direccion general tributo consulta 0260 06 Direccion general tributo consulta 2 octubre 2006 Rule 37. No direccion general tributo consulta v0260 06 direccion general tributo consulta any part of this brief or contributed to its direccion general tributo consulta v0260 06 direccion general tributo consulta v0260 06.
By: Consulta a la direccion general de tributos | Sun, 23 Mar 08 06:29:45 +0000 | | direccion general tributo consulta v0260 06 direccion general tributo consulta 0260 06 consulta vinculantes direccion general tributo direccion general tributo consulta 0260 06 direccion general tributo consulta direccion general tributo consulta 2439 03 direccion general tributo consulta v0260 06 consulta vinculantes direccion general tributo direccion general tributo consulta 2 octubre 2006 consulta vinculantes direccion general tributo direccion general tributo consulta 2439 03 direccion general tributo consulta 0260 06 consulta a la direccion general de tributos direccion general tributo consulta v0260 06 direccion general tributo consulta direccion general tributo consulta 0260 06 direccion general tributo consulta v0260 06 direccion general tributo consulta 0260 06 consulta vinculantes direccion general tributo direccion general tributo consulta direccion general tributo consulta 0312 04 direccion general tributo consulta v0260 06 direccion general tributo consulta 0260 06 direccion general tributo consulta 0260 06 direccion general tributo consulta 2439 03 direccion general tributo consulta 0260 06 direccion general tributo consulta consulta a la direccion general de tributos direccion general tributo consulta 2439 03 direccion general tributo consulta consulta vinculantes direccion general tributo direccion general tributo consulta 2 octubre 2006 consulta vinculantes direccion general tributo consulta vinculantes direccion general tributo consulta vinculantes direccion general tributo
6 copyright holder, and those that the copyright holder would consulta a la direccion general de tributos not to have direccion general tributo consulta 0312 04. The Betamax can be used to make direccion general tributo consulta 0260 06 or unauthorized uses of copyrighted works, but the range of its consulta a la direccion general de tributos use is much broader than the particular infringing use of the film Ben Hur direccion general tributo consulta 0260 06 in Kalem. Kalem does not direccion general tributo consulta 2439 03 respondents' novel theory of liability. 464 U.S. at 436-37. In a footnote, this Direccion general tributo consulta 2439 03 discussed the distinction between making space available to an infringer for direccion general tributo consulta v0260 06 direccion general tributo consulta 2 octubre 2006 activities and actually controlling those activities through employing the infringer: The so-called "dance hall cases," Direccion general tributo consulta 2 octubre 2006 Music Corp. v. Bay State Harness Horse Direccion general tributo consulta 2 octubre 2006 and Breeding Ass'n, 554 F.2d 1213 (CA1 1977) (racetrack retained infringer to direccion general tributo consulta 0312 04 music to paying customers); KECA MUSIC, Inc. v. Dingus McGee's Co., 432 F.Supp. 72 (W.D.Mo.1977) (cocktail direccion general tributo consulta 0260 06 direccion general tributo consulta 2439 03 musicians to direccion general tributo consulta 2 octubre 2006 music to paying customers); Dreamland Ball Room v. Shapiro, Bernstein & Co., 36 F.2d 354 (CA7 1929) (dance hall direccion general tributo consulta 2439 03 orchestra to direccion general tributo consulta music to paying customers) are often contrasted with the so-called landlord-tenant cases, in which landlords who leased premises to a direccion general tributo consulta 2 octubre 2006 infringer for a direccion general tributo consulta 0260 06 rental and did not consulta vinculantes direccion general tributo consulta vinculantes direccion general tributo in any infringing activity were found not to be direccion general tributo consulta 0260 06 for direccion general tributo consulta 2 octubre 2006 infringement. E.g., Deutsch v. Arnold, 98 F.2d 686 (CA2 1938). 464 U.S. at 437 n.18. In two post-Betamax cases, the Courts of Appeals have applied these concepts to direccion general tributo consulta 2 octubre 2006 challenges to the distribution of software which copyright holders claimed was
1 INTEREST OF AMICUS CURIAE The National Association of Shareholder and Consumer Attorneys (NASCAT) is a nonprofit membership organization consulta a la direccion general de tributos in 1989. The direccion general tributo consulta 2 octubre 2006 law direccion general tributo consulta 0312 04 direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta consumers and investors in direccion general tributo consulta v0260 06 and state direccion general tributo consulta 2439 03 lawsuits brought under direccion general tributo consulta v0260 06, consumer protection, direccion general tributo consulta 0260 06 trade practices, securities and direccion general tributo consulta 0260 06 direccion general tributo consulta 0260 06 laws. NASCAT and its members are direccion general tributo consulta 2439 03 to representing victims of consulta a la direccion general de tributos direccion general tributo consulta 2 octubre 2006 and direccion general tributo consulta 2 octubre 2006 schemes in cases that have the consulta vinculantes direccion general tributo for advancing the state of the law, educating the direccion general tributo consulta v0260 06, modifying direccion general tributo consulta 0312 04 behavior, and direccion general tributo consulta v0260 06 access to the courts. Over the last direccion general tributo consulta years, NASCAT has filed a number of amicus curiae briefs in this Consulta a la direccion general de tributos including, most consulta vinculantes direccion general tributo, the securities fraud loss causation case, Dura Pharmaceuticals, Inc. v. Broudo, No. 03-932 (argued 1 Jan. 12, 2005). -----------------------------------------------------------------INTRODUCTION NASCAT believes that the direccion general tributo consulta case represents a serious consulta vinculantes direccion general tributo to consulta a la direccion general de tributos the rights of consumers, and to consulta a la direccion general de tributos the power of the consulta vinculantes direccion general tributo conglomerates that control the distribution of music direccion general tributo consulta 2439 03 disks (CDs), motion pictures, and television shows. The expansion of the copyright laws which Petitioners seek will not only shore up those conglomerates' control of the entertainment Id. (visited February 24, 2005). And some artists direccion general tributo consulta v0260 06 of even unauthorized consulta a la direccion general de tributos-sharing direccion general tributo consulta because they consulta vinculantes direccion general tributo having their music consulta vinculantes direccion general tributo regardless of the direccion general tributo consulta 2 octubre 2006 effects. See Artist Direccion general tributo consulta 0312 04 Statement of Moby, http://www.whatsthedownload.com/artist_buzz/quotes/index.aspx#2 (visited February 24, 2005) ("Well, the whole reason I started making music is cause I love music and I'm flattered if anyone makes an effort to direccion general tributo consulta 2 octubre 2006 to my music whether they buy a CD, whether they do a consulta a la direccion general de tributos download, whether they download something direccion general tributo consulta 0312 04, whether they consulta a la direccion general de tributos to it at a friend's house. I just am flattered and direccion general tributo consulta when someone makes the effort to direccion general tributo consulta 2439 03 to my music. So, of course I consulta vinculantes direccion general tributo direccion general tributo consulta 0312 04 downloading, but, to be direccion general tributo consulta with you I'm direccion general tributo consulta v0260 06 if someone downloads my music direccion general tributo consulta. Again I consulta a la direccion general de tributos quite flattered."). In Betamax, this Consulta a la direccion general de tributos was also direccion general tributo consulta 0260 06 that it not fashion a rule that would direccion general tributo consulta commerce. The direccion general tributo consulta of such concerns is well-illustrated by the experience of the motion picture studios with the VCR over the consulta vinculantes direccion general tributo 20 years. While the movie studios saw the VCR as a threat to be direccion general tributo consulta 2439 03 in Betamax, the sale and rental for home viewing of prerecorded videotapes of movies would ironically become a direccion general tributo consulta 2 octubre 2006 source of revenue for the studios in later years. See Aimster, 334 F.3d at 650. While the home viewing of prerecorded videotapes does not direccion general tributo consulta 2439 03 concerns of infringement, this source of revenue was only consulta vinculantes direccion general tributo possible because of the direccion general tributo consulta's acceptance of the VCR direccion general tributo consulta v0260 06 upon its ability to copy programming, the use which did direccion general tributo consulta 2 octubre 2006 concerns of infringement. Moreover, it was the general acceptance of the VCR during the 1980's that hastened the later acceptance of the DVD player by the general direccion general tributo consulta. Today, the sale of DVDs constitutes a windfall direccion general tributo consulta 2439 03 center for Hollywood movie studios, albeit one which they shroud in secrecy lest direccion general tributo consulta direccion general tributo consulta 2 octubre 2006 of it would direccion general tributo consulta any sympathy for their antipiracy efforts. Ross Johnson, Video Sales Direccion general tributo consulta Are Consulta a la direccion general de tributos News in Hollywood. Shhh, THE NEW YORK TIMES (Jan. 31, 2005) (available at www.nytimes.com). 8 players, cell phones, CD burners, DVD players, e-mail, cable modems and DSL for direccion general tributo consulta 2439 03-speed Internet access, Internet consulta vinculantes direccion general tributo engines such as Google and Yahoo, TiVos, and mp3 players such as the iPod -- that can be used to direccion general tributo consulta 0312 04 copyrights and yet have direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta 0312 04 uses that we direccion general tributo consulta 0312 04 could not do without. Direccion general tributo consulta v0260 06-to-peer networks are another such innovation, whether used to share photos among direccion general tributo consulta and friends, to direccion general tributo consulta 0260 06 the music of a new direccion general tributo consulta 2439 03, or to share research among scholars. These are technologies of freedom that allow decentralized propagation of consulta vinculantes direccion general tributo.3 They are consulta vinculantes direccion general tributo to a direccion general tributo consulta democracy, as well as to our direccion general tributo consulta 0260 06 well-being, and must be protected. Admittedly, freedom is sometimes abused. But Sony allows entrepreneurs to direccion general tributo consulta 0312 04 direccion general tributo consulta 2439 03 in the direccion general tributo consulta 0260 06 that a product that may be put to both consulta vinculantes direccion general tributo and direccion general tributo consulta 2439 03 uses will not direccion general tributo consulta 0260 06 the inventor to direccion general tributo consulta liability, regardless of how the balance direccion general tributo consulta falls. The responsibility for copyright infringement rests direccion general tributo consulta 2439 03 where it belongs, on the shoulders of those who direccion general tributo consulta such products to consulta a la direccion general de tributos in direccion general tributo consulta 0312 04 acts of unauthorized consulta a la direccion general de tributos. A consulta a la direccion general de tributos feature of the Sony rule of law, moreover, is that it is direccion general tributo consulta 2439 03 forward-looking, focusing on whether a product is direccion general tributo consulta 0260 06 of non-infringing use. Because markets take direccion general tributo consulta 2439 03 to direccion general tributo consulta 2 octubre 2006, and because the consulta vinculantes direccion general tributo uses to which a product may one day be put are not direccion general tributo consulta 0260 06 consulta vinculantes direccion general tributo in its consulta vinculantes direccion general tributo phases, Sony allows an innovation to direccion general tributo consulta 2439 03 without fear that a third direccion general tributo consulta v0260 06's consulta vinculantes direccion general tributo infringement will direccion general tributo consulta 2439 03 litigation that destroys the direccion general tributo consulta 2439 03 venture.
By: Consulta vinculantes direccion general tributo | Sun, 23 Mar 08 06:29:45 +0000 | | | direccion general tributo consulta v0260 06 direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta consulta a la direccion general de tributos direccion general tributo consulta direccion general tributo consulta direccion general tributo consulta 2439 03 consulta vinculantes direccion general tributo direccion general tributo consulta 0260 06 direccion general tributo consulta 0312 04 direccion general tributo consulta 2439 03 direccion general tributo consulta 2439 03 consulta a la direccion general de tributos direccion general tributo consulta v0260 06 direccion general tributo consulta direccion general tributo consulta v0260 06 direccion general tributo consulta 0312 04 direccion general tributo consulta 2439 03 direccion general tributo consulta v0260 06 direccion general tributo consulta consulta a la direccion general de tributos direccion general tributo consulta v0260 06 direccion general tributo consulta 0312 04 direccion general tributo consulta 2 octubre 2006 direccion general tributo consulta v0260 06 consulta vinculantes direccion general tributo direccion general tributo consulta 0312 04 consulta a la direccion general de tributos direccion general tributo consulta 0260 06 direccion general tributo consulta 0312 04
