Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
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The work Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
Resource Information
The work Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law
- Language
- eng
- Summary
- Faced with an extension of the tax space as a result of a change in VAT case law, the CJEU has established a prohibition to reopen the closed settlement periods and, with respect to the current settlement periods, the principles of legal certainty and non-retroactivity must govern
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2018), no. 19 ; p. 113-136
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
Context
Context of Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case lawWork of
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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/resource/kPNVcDOzSTI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/kPNVcDOzSTI/">Interdicción de reabrir periodos de liquidación en la jurisprudencia comunitaria : Prohibition of reopening tax periods in community case law</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>
