IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2015v154i1p69-91.html
   My bibliography  Save this article

Los Discutibles Componentes Impositivos Dentro De La Base Del Iva

Author

Listed:
  • Carlos María López Espadafor

    (Universidad de Jaén)

Abstract

Debemos estudiar hasta qué punto resulta acorde con los principios materiales de justicia tributaria la aplicación del tipo de gravamen en el Impuesto sobre el Valor Añadido a las cuotas de otros impuestos. Se trata de un problema no puramente interno, sino provocado por la armonización fiscal en la Unión Europea. Así, dentro de la armonización fiscal del Impuesto sobre el Valor Añadido, un aspecto que sería necesario revisar es el relativo a la inclusión de cuotas de otros tributos en la base de este Impuesto.

Suggested Citation

  • Carlos María López Espadafor, 2015. "Los Discutibles Componentes Impositivos Dentro De La Base Del Iva," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 154(1), pages 69-91, March.
    • Handle: RePEc:hpe:crotri:y:2015:v:154:i:1:p:69-91
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/154.pdf#page=69
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    IVA; Unión europea; base imponible.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2015:v:154:i:1:p:69-91. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.