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dc.contributor.authorFalcón Tella, Ramónes_ES
dc.date.accessioned2010-04-12T10:58:30Z
dc.date.available2010-04-12T10:58:30Z
dc.date.issued1991
dc.identifier.issn0210-0924
dc.identifier.urihttp://hdl.handle.net/10396/2917
dc.description.abstractArticle l3.B.b) of the Sixth Directive empowers Member States to except the general rule on tax-exemption of real estáte leasing, set up in the above-said article but only in relation to some marginal and clearly delimitated hypothesis. Consequently, the solution adopted by Spanish law, stating that every real estáte leasing transaction, with the only exception of those concerning land and housing property, is taxed infringes the Sixth Directive. Article 13.B.b) of the Sixth Directive has a direct effect, according to which tax exemption can be claimed by any individual before any national court or judge. National courts are bound to set aside, by their own authority, every national rule inconsistent with the Directive. In the case of taxable leasings, the V.A.T. imposed on account of real estáte purchasing can be immediately deducted, even before the fulfüment of the taxable deed. According to Court decisions, tax deduction is possible even when the real estáte property is bought while being constructed, with the purpose of renting it in future, irrespective of the legal instrument used in that particular purchasing. Spanish law acknowledges this right to deduct V.A.T., but it exeludes from the possibility of deduction the quotas supported prior to the statement of the beginning of the operations, exclusión which lacks of any basis according to the Directive.en
dc.format.mimetypeapplication/pdfes_ES
dc.language.isospaen
dc.publisherCentro de Estudios Políticos y Constitucionaleses_ES
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/4.0/es_ES
dc.sourceRevista de Instituciones Penitenciarias (18), 61-84 (1991)es_ES
dc.subjectExención fiscales_ES
dc.subjectDerecho Internoes_ES
dc.subjectDirectivases_ES
dc.subjectDeducción fiscales_ES
dc.subjectIVAes_ES
dc.subjectArrendamientos urbanoses_ES
dc.titleLos arrendamientos de inmuebles en el IVA: el artículo 13.B.b) de la Sexta Directiva y el Ordenamiento españoles_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.relation.publisherversionhttp://www.cepc.es/rap/Revistas.aspxes_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES


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