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

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
Creator
Subject
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
  • 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
Instantiates
Publication
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
Publication

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      52.37366609999999 4.9336932
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