The Resource La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
Resource Information
The item La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Rules which determine the place of supply of VAT transactions constitute a complex set of rules to determine where transactions are taxable. The European legislator has allowed the Member States to opt for a closure clause which allows a set of services to be attracted to the territory of each State based on their use or exploitation in that territory. The conditions and requirements required to apply this clause involve the analysis of a difficult and complex problem, as well as providing a good deal of legal uncertainty for taxable persons. This paper studies the conditions and requisites outlined in article 70.2 of the VAT Law and its compliance with the VAT Directive
- Language
- eng
- Label
- La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
- Title
- La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
- Language
- eng
- Summary
- Rules which determine the place of supply of VAT transactions constitute a complex set of rules to determine where transactions are taxable. The European legislator has allowed the Member States to opt for a closure clause which allows a set of services to be attracted to the territory of each State based on their use or exploitation in that territory. The conditions and requirements required to apply this clause involve the analysis of a difficult and complex problem, as well as providing a good deal of legal uncertainty for taxable persons. This paper studies the conditions and requisites outlined in article 70.2 of the VAT Law and its compliance with the VAT Directive
- Citation source
- In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 436 ; p. 53-94
- http://library.link/vocab/creatorName
- Longás Lafuente, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- VAT
- VAT Directive
- place of supply (VAT)
- services
- Label
- La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
- Label
- La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-regla-de-localizaci%C3%B3n-de-los-servicios-en-el/Ui9Lutlgwk0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-regla-de-localizaci%C3%B3n-de-los-servicios-en-el/Ui9Lutlgwk0/">La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-regla-de-localizaci%C3%B3n-de-los-servicios-en-el/Ui9Lutlgwk0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-regla-de-localizaci%C3%B3n-de-los-servicios-en-el/Ui9Lutlgwk0/">La regla de localización de los servicios en el IVA en función de su utilización o explotación efectiva = VAT place of supply rules for services according to their effective use or exploitation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
