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El Objetivo Del Registro Único En El Proyecto Vida

Author

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  • Bashandeh-Khodaei López, Rubén

    (Universidad de Deusto y Esade Bilbao)

Abstract

El Objetivo de Registro Único constituye el tercer pilar del Proyecto VIDA (VAT In the Digital Age). Pretende reducir los supuestos por los cuales un empresario debe registrarse en múltiples jurisdicciones dentro de la Unión en el ejercicio de su actividad IVA. Amplía el mecanismo de Inversión del Sujeto pasivo y los regímenes existentes de ventanilla única. Si bien la reforma cuenta con déficits, el presente trabajo valora el esfuerzo paralelo de la Propuesta de Reforma Aduanera con el fin de abordarlos, así como alternativas a supuestos que aún precisan de matización futura por el legislador europeo.

Suggested Citation

  • Bashandeh-Khodaei López, Rubén, 2025. "El Objetivo Del Registro Único En El Proyecto Vida," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 196(3), pages 49-81, September.
    • Handle: RePEc:hpe:crotri:y:2025:v:196:i:3:p:49-81
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    JEL classification:

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

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