The Resource Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax

Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax

Label
Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
Title
Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
Creator
Subject
Language
eng
Summary
The issue of intra-community transfers returns to the present day and is increased by the irruption of "call-off arrangements", which, in certain circumstances, can give rise to a supervening transfer, which involves re-qualifying "a posteriori" of the operations carried out by the transferring taxpayer
Citation source
In: Quincena fiscal. - Cizur Menor. - (2021), no. 19 ; p. 81-105
http://library.link/vocab/creatorName
Miguel Canuto, E. de
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT
  • intra-Community transaction
  • call-off stock
  • ECJ case law
Label
Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
Instantiates
Publication
Label
Transferencias intracomunitarias originarias y sobrevenidas en el Impuesto sobre el Valor Añadido = Originating intra-community transfers and supervening transfers in value added tax
Publication

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