El concepto de "organismo de Derecho público" a efectos del IVA
- Albert Ruda González (coord.)
- Carmen Jerez Delgado (coord.)
Publisher: Sepin
ISBN: 978-84-17414-01-6
Year of publication: 2018
Pages: 195-212
Type: Book chapter
Abstract
In this work we have tried to analyze, albeit briefly, greater approximation that has taken place between the Spanish regulation of the assumptions of not subject to VAT of the public administrations and the European directive on such a tax, as a result of the changes operated by the Fiscal reform on our VAT act; in what refers to the internal transfer of the European concept of bodies governed by public law, and the interpretation that has been carrying on the same the European Court of Justice, as it is the case of the sentence's reference.