Aplicación del artículo 27 de la sexta Directiva del Consejo, de 17 de mayo de 1977, relativa al impuesto sobre el valor añadido (Autorización de una medida de excepción solicitada por el Gobierno del Reino Unido)
Section | Auto |
Issuing Organization | Comisión de las Comunidades Europeas |
Aplicación del artículo 27 de la sexta Directiva del Consejo, de 17 de mayo de 1977, relativa al impuesto sobre el valor añadido (Autorización de una medida de excepción solicitada por el Gobierno del Reino Unido)
En su solicitud de 27 de junio de 1986, completada con fecha 3 de septiembre de 1986 tras una solicitud de complemento de información formulada por la Comisión, el gobierno británico en aplicación de las disposiciones citadas, presentó a la Comisión su intención de introducir una medida que constituyera una excepción a la sexta Directiva.
Dicha medida, que sustituye a una medida de excepción comunicada con anterioridad y con un ámbito de aplicación más extenso, tiene por objeto simplificar el cálculo del IVA para las estancias prolongadas en hoteles, calculando de manera global la parte de la prestación que se considera que corresponde a un alquiler inmobiliario, exenta con arreglo a las disposiciones del artículo 13, parte B, letra b), punto 1 de la sexta Directiva IVA (77/388/CEE) (1). No obstante, dicha medida sólo afectará a las prestaciones hoteleras otorgadas a personas físicas que realicen...
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