Directiva (UE) 2020/1756 del Consejo de 20 de noviembre de 2020 por la que se modifica la Directiva 2006/112/CE, relativa al sistema común del impuesto sobre el valor añadido en lo que respecta a la identificación de los sujetos pasivos en Irlanda del Norte
Section | Serie L |
Issuing Organization | Consejo de la Unión Europea |
25.11.2020 ES Diario Oficial de la Unión Europea L 396/1
(1) El Reino Unido se retiró de la Unión Europea el 31 de enero de 2020 sobre la base del Acuerdo sobre la retirada del Reino Unido de Gran Bretaña e Irlanda del Norte de la Unión Europea y de la Comunidad Europea de la Energía Atómica (en lo sucesivo, «Acuerdo de Retirada»). El Acuerdo de Retirada prevé un período transitorio que finalizará el 31 de diciembre de 2020. Hasta esa fecha, las disposiciones del Derecho de la Unión relativas al impuesto sobre el valor añadido (IVA) deben aplicarse a, y en, el Reino Unido. Tras dicho período transitorio, las disposiciones del Derecho de la Unión sobre el IVA ya no deben aplicarse a, ni en, el Reino Unido.
(2) No obstante, de conformidad con el artículo 8 del Protocolo sobre Irlanda/Irlanda del Norte (en lo sucesivo, «Protocolo»), que forma parte del Acuerdo de Retirada, la parte dispositiva del Derecho de la Unión sobre el IVA, tal como figuran en el anexo 3 del Protocolo en relación con las mercancías deben seguir aplicándose en Irlanda del Norte (3) tras el período transitorio con el fin de evitar una frontera física entre Irlanda e Irlanda del Norte.
(3) Por lo tanto, los sujetos pasivos y determinadas personas jurídicas que no sean sujetos pasivos quedarán sujetos a las disposiciones del Derecho de la Unión sobre el IVA para las operaciones con bienes en Irlanda del Norte, y sujetos a las disposiciones de la legislación del Reino Unido sobre el IVA para todas las demás operaciones realizadas en el Reino Unido, incluso en lo que respecta a Irlanda del Norte.
(4) Para que el sistema del IVA de la Unión funcione debidamente, es esencial que se conceda un número de identificación del IVA separado a cada uno de los sujetos pasivos que efectúen suministros de bienes en Irlanda del Norte y a cada uno de los sujetos pasivos, o personas jurídicas que no sean sujetos pasivos, que efectúen...
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