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La Solución Española A Los Fraudes Carrusel: Responsabilidad Subsidiaria Del Adquirente Por El Iva No Ingresado En La Cadena

Author

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  • Nuria Puebla Agramunt

    (Universidad de Vigo)

Abstract

El trabajo analiza la solución propuesta por España al problema europeo del fraude de IVA en cadena, del operador desaparecido, de los truchas, missing trader fraud o fraude carrusel, que está creciendo considerablemente en los últimos años y que actualmente representa una preocupación muy importante en los Estados miembros. La solución española se estudia y pone en conexión con la batería de medidas, legislativas y no legislativas, que contra este tipo de fraude han sido avanzadas por la Comisión europea. Y se compara con las medidas que, por su parte, algunos países como Gran Bretaña han introducido, y que ya han sido objeto de cuestión prejudicial ante el Tribunal de Justicia de las Comunidades Europeas.

Suggested Citation

  • Nuria Puebla Agramunt, 2007. "La Solución Española A Los Fraudes Carrusel: Responsabilidad Subsidiaria Del Adquirente Por El Iva No Ingresado En La Cadena," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 123(2), pages 149-169, June.
    • Handle: RePEc:hpe:crotri:y:2007:v:123:i:2:p:149-169
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    Keywords

    Fiscalidad internacional; Impuesto sobre el Valor Añadido; fraude fiscal; Derecho Comunitario.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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