El cumplimiento de requisitos formales para la exención en el IVA de una transferencia intracomunitaria
- Albert Ruda González (coord.)
- Carmen Jerez Delgado (coord.)
Éditorial: Sepin
ISBN: 978-84-17414-01-6
Année de publication: 2018
Pages: 147-156
Type: Chapitre d'ouvrage
Résumé
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.