2001/C 72 E/252E-2434/00 de Michel Hansenne a la Comisión Asunto: IVA: trabajo de confección (sin suministro de material)
Issuing Organization | Comisión de las Comunidades Europeas |
(2001/C 72 E/252) PREGUNTA ESCRITA E-2434/00 de Michel Hansenne (PPE-DE) a la Comisión (18 de julio de 2000) Asunto: IVA: trabajo de confección (sin suministro de material) Cuando una empresa con sede en un Estado miembro A envía mercancías hacia un Estado miembro B para que estas mercancías sean transformadas por un trabajador autónomo y posteriormente, tras su transformación, sean expedidas directamente desde el Estado miembro B y por cuenta de la empresa establecida en el Estado miembro A a un comprador radicado en un Estado miembro C:
Con arreglo a la Sexta directiva sobre el IVA, ¿debe la empresa radicada en el Estado miembro A someterse al IVA en el Estado miembro B? Si la respuesta es afirmativa, ¿existen medidas de simplificación para evitar la identificación de la empresa radicada en el Estado miembro A con la establecida en el Estado miembro B? ¿Cabe hacer una distinción en función de si el trabajo de confección es facturado por el trabajador encargado del mismo a la empresa radicada en el Estado miembro A o al cliente final de esta última radicado en el Estado miembro C? Si existen tales medidas de simplificación, ¿han sido publicadas? ¿Las han adoptado todos los Estados miembros? Si la Comisión...
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