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El Lugar De Realización De Las Prestaciones De Servicios (Transposición De La Directiva 2008/8/Ce A La Ley Del Impuesto Sobre El Valor Añadido)

Author

Listed:
  • Mercedes Núñez Grañón

    (Universidad de Alicante)

Abstract

La autora realiza un estudio de las modificaciones introducidas por la Directiva 2008/8/CE sobre el lugar de realización de las prestaciones de servicios en el IVA, mediante un análisis comparativo de la normativa comunitaria, la legislación española vigente y el anteproyecto de Ley de adaptación de la norma comunitaria. La finalidad de la Directiva es simplificar las complejas y numerosas reglas anteriormente existentes, localizando las prestaciones de servicios, como regla general, en la sede del destinatario si éste es sujeto pasivo o en la sede del prestador en caso contrario. Igualmente, se introducen determinadas reglas especiales que son analizadas detalladamente en el estudio.

Suggested Citation

  • Mercedes Núñez Grañón, 2009. "El Lugar De Realización De Las Prestaciones De Servicios (Transposición De La Directiva 2008/8/Ce A La Ley Del Impuesto Sobre El Valor Añadido)," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 181-214, December.
    • Handle: RePEc:hpe:crotri:y:2009:v:133:i:4:p:181-214
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    More about this item

    Keywords

    IVA; Lugar de realización; prestaciones de servicios; Directiva 2008/8/CE;
    All these keywords.

    JEL classification:

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

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