The Resource Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia

Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia

Label
Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia
Title
Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia
Creator
Subject
Language
eng
Summary
The VAT legal provisions, both national and from the EU, have revealed several insufficiencies when it comes to regulatation of the exemption applicable to intra-EU supplies of goods, which, on the one hand, enable the practice of tax fraud by the economic operators and, on the other hand, are interpreted by the tax authorities in order to justify excessive and inappropriate actions taken towards operators acting in good faith. The European Court of Justice plays a major role in the analysis of the VAT Directive rules, establishing the principles that must guide its interpretation. This paper highlights the importance and the nature of the evidence that must be presented by a taxable person to justify the exemption, distinguishing between the substantive and merely formal requirements, the difficulty in preventing fraud by the acquirer, the difficulty in proving that the supplier is acting in good faith, the importance that the supplier is acting in good faith in case the acquirer has committed fraud, even when the substantive criteria required to benefit from the exemption are not met, the relevance of the absence of the referred good faith, even when the substantive criteria required to benefit from the exemption are not met, and the consequences deriving from the non-presentation, under certain circumstances, of formal evidence
Citation source
In: Revista de finanças públicas e direito fiscal. - Coimbra. - Vol. 6 (2013),
Geographic coverage
  • European Union
  • Europe
Language note
Portuguese
Label
Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia
Instantiates
Publication
Label
Transmissões "B2B" de bens intra-UE isentas de IVA : a jurisprudência do Tribunal de Justiça da União Europeia
Publication

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