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
Year of publication: 2023
Issue: 141
Pages: 237-242
Type: Article
More publications in: Revista técnica tributaria
Abstract
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.