Ventas en cadena y cadena de subcontratistas ante el Impuesto Europeo sobre el Valor Añadido
In a chain of economic operations, what should the taxable person receiving a good or service do to avoid being denied the deduction of the VAT amounts paid, when a tax fraud has been committed in an earlier phase of the supply chain of goods or in the subcontracting chain?
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| Format: | Article |
| Language: | Spanish |
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2022
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8536425 |
| Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 34, 2022, pags. 534-563 |
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