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El Artículo 87.Cinco De La Ley Del Iva Y La Lucha Contra El Fraude Fiscal

Author

Listed:
  • Mónica Arribas León

    (Universidad Pablo de Olavide)

Abstract

Una gran preocupación en el seno de la Unión Europea es cómo atajar el elevado fraude fiscal en el IVA, que nace básicamente como consecuencia del régimen vigente en las operaciones intracomunitarias. Los Estados miembros han ido articulando diferentes vías para la lucha contra el mismo. Desde el Estado español, la Ley de Medidas para Prevención del Fraude Fiscal de 2006 se decantó por el establecimiento de un supuesto específico de responsabilidad subsidiaria para quien adquiera bienes de tramas organizadas de fraude en las que se ha producido el impago de alguna cuota. En el estudio analizaremos esta figura.

Suggested Citation

  • Mónica Arribas León, 2011. "El Artículo 87.Cinco De La Ley Del Iva Y La Lucha Contra El Fraude Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 141(4), pages 55-72, December.
    • Handle: RePEc:hpe:crotri:y:2011:v:141:i:4:p:55-72
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    More about this item

    Keywords

    Responsabilidad tributaria; fraude fiscal; IVA.;
    All these keywords.

    JEL classification:

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

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