La respuesta definitiva al cálculo de la base imponible del IVA en las operaciones no declaradas

Pages198-214
Date01 January 2021
Published date01 January 2021
AuthorJosé Manuel Macarro Osuna
News and commentary – peer-reviewed
https://doi.org/10.6092/issn.2036-3583/13814
Studi Tributari Europei. Vol.11 (2021)
ISSN 2036-3583
        
      
   
     
Resumen
              
                
                
               
             
                
         
            
             
                
                
             
            
               
Keywords       
Acknowledgements
            
            
     Tax Planning and Avoidance after BEPS: Legal and
Economic Analysis        
        
José Manuel Macarro Osuna:     

  
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La respuesta denitiva al cálculo de la base imponible del IVA en las opera … STE. Vol.11 (2021)
               
              
                
             
1. El cálculo de la base imponible del IVA en operaciones no
declaradas
                  
               
             
               
           
                  
             VAT
Gap                 
               
             
      
                
               
               
                
            
             
             
         
              
             
               
                
              
              
               
                 
             
    
                
                  
                
               
                    
                  
El Principio de Neutralidad Fiscal en el IVA      
   Study and reports on the VATGap in the EU-28 Member States, 2020 Final Report.  
      
                     
              
    
                  
     
https://doi.org/10.6092/issn.2036-3583/13814 II – 58

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