The Resource Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law

Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law

Label
Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
Title
Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
Creator
Subject
Language
eng
Summary
Faced with an extension of the tax space as a result of a change in VAT case law, the CJEU has established a prohibition to reopen the closed settlement periods and, with respect to the current settlement periods, the principles of legal certainty and non-retroactivity must govern
Citation source
In: Quincena fiscal. - Cizur Menor. - (2018), no. 19 ; p. 113-136
http://library.link/vocab/creatorName
Miguel Canuto, E. de
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • ECJ case law
  • canons of taxation
  • retroactivity
Label
Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
Instantiates
Publication
Label
Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
Publication

Library Locations

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      52.3736660 4.9336932
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