Novedades en el Impuesto sobre el Valor Añadido  en los ejercicios 2013 y 2014

Begoña E. Hernando Polo

doi:10.51302/rcyt.2014.6181

New aspects in Value Added Tax Law for 2013 and 2014

Authors

Begoña E. Hernando Polo Inspectora de Hacienda del Estado (España)

DOI:

https://doi.org/10.51302/rcyt.2014.6181

Keywords:

new VAT aspects, effective use rule, general pro-rata, accrual in transactions to be treated as intra-community supply and acquisitions of goods, administrative procedures, court enforcements

Abstract

The present article analyses the main novelties introduced to Value Added Tax, by virtue of different EU and domestic regulations passed throughout 2013 and the first quarter of 2014, with a special emphasis on VAT Law, General Budget Law for fiscal year 2014 and in VAT Statute, amended by Royal Decree 828/2013, 25^th October.

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Published

2014-06-07

How to Cite

Hernando Polo, B. E. (2014). New aspects in Value Added Tax Law for 2013 and 2014. Revista De Contabilidad Y Tributación. CEF, (375), 35–62. https://doi.org/10.51302/rcyt.2014.6181