El principio de efectividad en la aportación extemporánea de pruebas que acrediten el cumplimiento de los requisitos materiales de una exención de ivast jue de 2 de marzo de 2023, c-664/21 (nec plus ultra)
- 1 Profesor Ayudante Doctor de la UCM (España)
ISSN: 0214-6010
Datum der Publikation: 2023
Nummer: 141
Seiten: 237-242
Art: Artikel
Andere Publikationen in: Revista técnica tributaria
Zusammenfassung
The Court of Iustice establishes that national legislation which does not allow the taxable person to provide, ata date prior to the adoption of a tax assessment notice, evidence which is still outstanding, in order to substantiate the right which he or she claims and which does not take account of any explanations as to why that evidence was not provided earlier thus appears difficult to reconcile with the principie of proportionality and also with the fundamental principie of VAT neutrality.