La respuesta definitiva al cálculo de la base imponible del IVA en las operaciones no declaradas

Authors

  • José Manuel Macarro Osuna Assistant Professor

DOI:

https://doi.org/10.6092/issn.2036-3583/13814

Keywords:

neutralidad fiscal, IVA, base imponible, regularización, proporcionalidad

Abstract

The determination of the VAT taxable base in fraudulently hidden transactions has been a controversial issue, both in the Spanish domestic law and EU harmonized rules. It is an issue where key VAT principles come into play, as tax neutrality and the fight against tax fraud. The Spanish Supreme Court has ruled that the only solution respectful of VAT neutrality is to consider that the amounts paid and received include VAT. Recently, the CJEU has validated this doctrine, although has limited the cases in which it can be applicable: when the taxable person does not have the possibility of subsequently passing the VAT at issue.

Published

2022-09-21

How to Cite

Macarro Osuna, J. M. (2021). La respuesta definitiva al cálculo de la base imponible del IVA en las operaciones no declaradas. Studi Tributari Europei, 11(1), II –. https://doi.org/10.6092/issn.2036-3583/13814

Issue

Section

News and commentary