La doctrina del TJUE sobre la tributación en el IVA de los premios obtenidos en competiciones deportivas
The decision adopted by the European Court of Justice (ECJ) in Baštová (Case C-432/15) invalidates the criteria traditionally supported by national judges and the Spanish DGT about indirect taxation of prizes obtained in a sports competition. Whereas these entities consider that a supply of services...
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Format: | Article |
Language: | Spanish |
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2017
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6379409 |
Source: | Revista de Derecho Comunitario Europeo, ISSN 1138-4026, Año nº 21, Nº 58, 2017, pags. 1007-1038 |
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