La respuesta definitiva al cálculo de la base imponible del IVA en las operaciones no declaradas
| Pages | 198-214 |
| Date | 01 January 2021 |
| Published date | 01 January 2021 |
| Author | José 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:
Copyright © 2021 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
Art. #13814
p. II – 57
La respuesta denitiva 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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