Decisión de Ejecución (UE) 2020/2189 del Consejo de 18 de diciembre de 2020 por la que se autoriza a los Países Bajos a introducir una medida especial de excepción a lo dispuesto en los artículos 168 y 168 bis 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 |
23.12.2020 ES Diario Oficial de la Unión Europea L 434/1
(1) Los artículos 168 y 168 bis de la Directiva 2006/112/CE regulan el derecho de los sujetos pasivos a deducir el impuesto sobre el valor añadido (IVA) que grava las entregas de bienes y las prestaciones de servicios que se utilicen para las necesidades de sus operaciones gravadas.
(2) Mediante carta registrada en la Comisión el 30 de julio de 2020, los Países Bajos solicitaron autorización para introducir una medida especial de excepción a lo dispuesto en los artículos 168 y 168 bis de la Directiva 2006/112/CE (en lo sucesivo, «medida especial»), con el fin de excluir del derecho a deducción el IVA que grava los bienes y servicios utilizados en un porcentaje superior al 90 % con fines privados del sujeto pasivo o de sus empleados o, en general, con fines ajenos a los de su empresa o para actividades no económicas.
(3) Con arreglo al artículo 395, apartado 2, párrafo segundo, de la Directiva 2006/112/CE, la Comisión transmitió a los demás Estados miembros la solicitud presentada por los Países Bajos, mediante carta de 10 de septiembre de 2020. Mediante carta de 11 de septiembre de 2020, la Comisión notificó a los Países Bajos que disponía de toda la información pertinente para ponderar su solicitud.
(4) El objetivo de la medida especial es simplificar el procedimiento de recaudación del IVA y evitar ciertas formas de evasión y elusión fiscal. Su incidencia en el importe del impuesto devengado en la fase del consumo final es muy escasa.
(5) Según la información facilitada por los Países Bajos, la situación de...
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