Decisión de Ejecución (UE) 2020/1277 del Consejo de 9 de septiembre de 2020 que modifica la Decisión de Ejecución 2013/680/UE por la que se autoriza al Reino de Dinamarca y al Reino de Suecia a prorrogar la aplicación de una medida especial de excepción a lo dispuesto en los artículos 168, 169, 170 y 171 de la Directiva 2006/112/CE relativa al sistema común del impuesto sobre el valor añadido
Section | Serie L |
Issuing Organization | Consejo de la Unión Europea |
14.9.2020 ES Diario Oficial de la Unión Europea L 300/35
(1) Mediante cartas registradas en la Comisión el 20 de febrero de 2020, Dinamarca y Suecia solicitaron autorización para prorrogar la aplicación de una medida de excepción a lo dispuesto en los artículos 168, 169, 170 y 171 de la Directiva 2006/112/CE, que obligan a los sujetos pasivos a ejercer su derecho a la deducción o a obtener la devolución del impuesto sobre el valor añadido (IVA) en el Estado miembro en que se abonó.
(2) De conformidad con lo dispuesto en el artículo 395, apartado 2, párrafo segundo, de la Directiva 2006/112/CE, la Comisión transmitió las solicitudes de Dinamarca y Suecia a los demás Estados miembros mediante carta de 2 de abril de 2020. Mediante carta de 3 de abril de 2020, la Comisión notificó a esos dos países que obraba en su poder toda la información necesaria para examinar las solicitudes.
(3) Las solicitudes se refieren a la recuperación del IVA pagado en los peajes correspondiente a la utilización del enlace fijo de Öresund entre Dinamarca y Suecia. Con arreglo a las normas del IVA sobre el lugar donde se suministran los servicios vinculados con bienes inmuebles, una parte del IVA de los peajes abonados por la utilización del enlace fijo de Öresund ha de pagarse a Dinamarca y otra parte a Suecia.
(4) Como excepción a la obligación del sujeto pasivo de ejercer su derecho a la deducción o devolución del IVA en el Estado miembro en el que este haya sido abonado, mediante la Decisión 2000/91/CE del Consejo (2), se autorizó a Dinamarca y Suecia a aplicar, hasta el 31 de diciembre de 2002, una medida especial que permitía al sujeto pasivo recuperar dicho impuesto de una sola administración. Dicha...
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