Impuesto sobre el valor añadido: Sujeción

Documentos citados

• 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
• Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
• Council Regulation (EC) No 1105/2001 of 30 May 2001 amending Regulation (EEC) No 1911/91 on the application of the provisions of Community law to the Canary Islands
• Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the provisions of Community law to the Canary Islands
• Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax



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• Council Regulation (EC) No 2674/1999 of 13 December 1999 amending Regulation (EEC) No 1911/91 on the application of the provisions of Community law to the Canary Islands
• 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
• Treaty establishing the European Community