El cumplimiento de requisitos formales para la exención en el IVA de una transferencia intracomunitaria
- Albert Ruda González (coord.)
- Carmen Jerez Delgado (coord.)
Editorial: Sepin
ISBN: 978-84-17414-01-6
Any de publicació: 2018
Pàgines: 147-156
Tipus: Capítol de llibre
Resum
The European Court of Justica (CJEU) analyse in this Judgement of 20th October 2016, case C-24/15, Plöckl, the effectiveness that should be given to the formal requirements defined in a national law in order to stablish the exemption of a transfer of goods within the European Union.