0000000000290708
AUTHOR
Enrique De Miguel Canuto
showing 4 related works from this author
Contratos de permuta financiera ante el impuesto sobre el valor añadido
2021
El estudio de la tributación en el impuesto sobre el valor añadido de los contratos de permuta financiera, exige el previo conocimiento de estos derivados financieros. Para ello acudimos a la jurisprudencia del Tribunal de Justicia de la Unión europea y a las nociones de la Contabilidad internacional
El Tribunal de Justicia de la Unión Europea como garante de derechos constitucionales en los Estados: la doctrina Taricco
2021
In which scenario can the Court of Justice of the European Union appear as guarantor of the fundamental rights contained in the Constitution of a State of the Union? The analysis of the CJEU in the M.A.S. and M.B., in a preliminary ruling raised by the Italian Corte costituzionale, following the previous Taricco case, gives the CJEU the opportunity to draw this scenario, in a matter related to the criminal prescription in relation to value-added tax.Summary:I. Consecutive processes. II. Ivo Taricco case: principle of primacy. 1. Conformity with Union Law 2. Consequences of the incompatibility with the Law of the Union 3. Fundamental rights. III. M.A.S. and M.B. case: constitutional rights. …
Liberalización de los servicios transfronterizos en el Derecho de la Unión Europea
2020
SummaryI. Liberalization of services. II. Case of Matteo Peralta 1. Applicable Legislation 2. Situation of domestic law 3. Freedom of services 4. Flag discrimination. 5. Restrictions on services 6. Freedom of establishment. 7. Measures of equivalent effect 8. Free competition. III. Case of Alpine Investments. 1. Scope of services. 2. Restriction of origin 3. Jurisprudence Keck and Mithouard 4. Justification of the restriction 5. Need for the measure IV. Conclusions. Bibliography.AbstractThe study addresses the methodology conceptual system and argumentative structure used by the European Union Court in the analysis of the liberalization or free provision of cross-border services between …
Agrupaciones autónomas de personas ante el impuesto sobre el valor añadido
2021
This work carries out the delimitation of the exemption in the European V.A.T., of the benefits made to its members, by the autonomous groups of people, highlighting the distinctions made by the community case law, with particular attention to the subjective element of the exemption.