The Resource Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT
Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT
Resource Information
The item Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT 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 Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT 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
- General directive of fiscal harmonization, such as the VAT Directive of 2006, can put in place the principle of equality in taxation as a requirement to the community "legislator" and the principle of equality in in the relations between the state of taxation and the taxpayers. In the community principle of equality, the comparability of situations, that is, the analysis of tertium comparationis or criterion of equality must be carried out according to the rules of Union law
- Language
- eng
- Label
- Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT
- Title
- Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT
- Language
- eng
- Summary
- General directive of fiscal harmonization, such as the VAT Directive of 2006, can put in place the principle of equality in taxation as a requirement to the community "legislator" and the principle of equality in in the relations between the state of taxation and the taxpayers. In the community principle of equality, the comparability of situations, that is, the analysis of tertium comparationis or criterion of equality must be carried out according to the rules of Union law
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2019), no. 14 ; p. 45-68
- http://library.link/vocab/creatorName
- Miguel Canuto, E. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- VAT
- VAT Directive
- equal treatment
- ECJ case law
- EU law
- Label
- Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT
- Label
- Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT
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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/Principio-de-igualdad-de-trato-en-materia-de/S9Fk-ccwxdo/" 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/Principio-de-igualdad-de-trato-en-materia-de/S9Fk-ccwxdo/">Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT</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="https://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/Principio-de-igualdad-de-trato-en-materia-de/S9Fk-ccwxdo/" 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/Principio-de-igualdad-de-trato-en-materia-de/S9Fk-ccwxdo/">Principio de igualdad de trato en materia de impuesto sobre el valor añadido = Equal treatment principle in the VAT</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
