La convergencia en el IVA de las ventas a distancia de bienes y de los servicios prestados vía electrónica, telecomunicaciones y televisión

This document cites

• Constitución Española de 1978 - Articles 34, 35
• Ley del Impuesto sobre el Valor Añadido (Ley 37/1992, del 28 de diciembre) - Articles 13, 25
• Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los impuestos sobre el volumen de negocios - Sistema común del Impuesto sobre el Valor Añadido: base imponible uniforme
• Ley de Medidas Fiscales, Administrativas y del Orden Social (Ley 53/2002, de 30 de diciembre)
• Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket.



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• Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd.
• NCC Construction Danmark A/S v Skatteministeriet.
• Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Heger Rudi GmbH v Finanzamt Graz-Stadt.
• ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf.
• Athesia Druck Srl v Ministero dell'economia e delle finanze and Agenzia delle entrate.
• European Commission v Grand Duchy of Luxembourg.
• K Oy.
• Proceedings brought by Rzecznik Praw Obywatelskich (RPO).
• Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
• Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
• Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
• Council Directive 1999/59/EC of 17 June 1999 amending Directive 77/388/EEC as regards the value added tax arrangements applicable to telecommunications services
• Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty
• Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
• Council Directive (EU) 2018/1713 of 6 November 2018 amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
• Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)
• Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services
• Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
• Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax
• Council Regulation (EU) 2017/2454 of 5 December 2017 amending Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax
• Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as regards the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services
• Ley de Presupuestos Generales del Estado para el año 2018. (Ley 6/2018, de 3 de julio)
• Ley por la que se modifican la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, la Ley 20/1991, de 7 de junio, de modificación de los aspectos fiscales del Régimen Económico Fiscal de Canarias, la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, y la Ley 16/2013, de 29 de octubre, </strong>por la que<strong> se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras. (Ley 28/2014, de 27 de noviembre)