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La Exención De Las Entregas Intracomunitarias En La Doctrina Del Tjue A La Vista Del Asunto Mecsek-Gabona

Author

Listed:
  • Roberto Ignacio Fernández López

    (Universidad de Vigo)

Abstract

El tráfico intracomunitario de bienes genera riesgos evidentes de fraude fiscal en el IVA mientras perviva el régimen de tributación en el país de destino. El presente trabajo analiza esta problemática a la luz de la STJUE de 6 de septiembre de 2012 en la cual, tomando como base otros pronunciamientos previos del mismo Tribunal, se sientan los criterios que deben inspirar las relaciones de los operadores económicos con las administraciones tributarias de los Estados miembros implicados.

Suggested Citation

  • Roberto Ignacio Fernández López, 2013. "La Exención De Las Entregas Intracomunitarias En La Doctrina Del Tjue A La Vista Del Asunto Mecsek-Gabona," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 149(4), pages 111-128, December.
    • Handle: RePEc:hpe:crotri:y:2013:v:149:i:4:p:111-128
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    Keywords

    Tráfico intracomunitario de bienes. IVA. Fraude fiscal;

    JEL classification:

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

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