El Plan de acción de IVAhacia un sistema definitivo de las operaciones intracomunitarias
ISSN: 1578-0244
Ano de publicación: 2016
Número: 8
Páxinas: 1-13
Tipo: Documento de traballo
Outras publicacións en: Documentos - Instituto de Estudios Fiscales
Resumo
The aim of this work is to extend the dicussion about Western-European economic-constitutional con-sensus pertaining to liberal, providence and social (including the constitutionalization of the golden rule) formulas of the State. On the one hand, a constitution casts its scope in the field of the economic relations between the subjects. On the other hand, the social nature of Economics allows the simulta-neous coexistence of diverse paradigms about the concept of market. From the conjunction of the legal and economic spheres we can conclude that each economic-constitutional consensus actually guides the design of economic policy, specifically the scope for the redistributive function of the State and how the State does face an economic crisis.
Referencias bibliográficas
- Ernst & Young: Implementing the destination principle to intra-EU B2B supplies of goods. Feasibility an economic evaluation study, 2015.
- Institute for Fiscal Studies, A retrospective evaluation of elements of the EU VAT system, 2011.
- RODRÍGUEZ MÁRQUEZ, J.: “Los problemas del IVA y de los tributos indirectos”, Tendencias de Reforma Fiscal: hacia una fiscalidad europea, Documento de Trabajo núm. 62/2011, Fundación Alternativas, pp. 40 y ss.