The Resource Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial

Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial

Label
Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial
Title
Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial
Creator
Subject
Language
eng
Summary
Impact of the Community case law on VAT in restructuring operations. Consistent with the principle of primacy of Community legislation over national systems, the interpretation of the legal order made by the Court of Justice of the European Union has formed a non-restrictive interpretation of the rule of non-subject to VAT that displays important effects in the field of business restructuring operations. Against this doctrine it seems likely that there has been a collision of the current regulation of the Spanish VAT law
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2018), no. 121 ; p. 37-58
http://library.link/vocab/creatorName
Romero Rey, J.F
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • ECJ case law
  • EU tax law
  • domestic tax law
  • VAT
  • VAT exemption
  • business
  • reorganization
Label
Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial
Instantiates
Publication
Contents
Includes bibliography
Label
Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial
Publication
Contents
Includes bibliography

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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