The Resource Las distorsiones del IVA motivadas por la normativa concursal : medidas correctoras introducidas por la Ley 7/2012

Las distorsiones del IVA motivadas por la normativa concursal : medidas correctoras introducidas por la Ley 7/2012

Label
Las distorsiones del IVA motivadas por la normativa concursal : medidas correctoras introducidas por la Ley 7/2012
Title
Las distorsiones del IVA motivadas por la normativa concursal : medidas correctoras introducidas por la Ley 7/2012
Title variation
Distortions in VAT due to insolvency regulations : corrective measures introduced/provided by Law 7/2012
Creator
Subject
Language
eng
Summary
The disconnection between the payment of due VAT and the refund of deductible VAT is evidenced by different taxable persons or by different tax periods of the same taxable person; this situation implies the risk of having to refund non-collected VAT, and is the basis of most of VAT fraud behaviours. Law 7/2012 is trying to solve problems that arise in case of insolvency through a case reverse charge mechanism, at a very late date, and through a complex system to rectify previous declarations. These measures don't solve the actual problem: the prohibition to compensate credits established by the Insolvency Regulations. This article examines the current situation and the changes introduced by the law
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2013),
http://library.link/vocab/creatorName
Martín Martín, F
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • VAT deduction
  • insolvency
  • reverse charge mechanism
  • recovery of tax
Label
Las distorsiones del IVA motivadas por la normativa concursal : medidas correctoras introducidas por la Ley 7/2012
Instantiates
Publication
Label
Las distorsiones del IVA motivadas por la normativa concursal : medidas correctoras introducidas por la Ley 7/2012
Publication

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      52.3736660 4.9336932
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