Selección de legislación, jurisprudencia, resoluciones del TEAC y consultas de la DGT. Fiscalidad de la Unión Europea

This document cites

• Constitución Española de 1978 - Articles 12, 49, 50, 87
• 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 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
• 2002/954/EC: Council Decision of 3 December 2002 extending the period of application of Decision 2000/185/EC authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC
• Commission Directive 77/794/EEC of 4 November 1977 laying down detailed rules for implementing certain provisions of Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties



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• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• 2000/185/EC: Council Decision of 28 February 2000 authorising Member States to apply a reduced rate of VAT to certain labour-intensive services in accordance with the procedure provided for in Article 28(6) of Directive 77/388/EEC
• Decision No 888/98/EC of the European Parliament and of the Council of 30 March 1998 establishing a programme of Community action to ameliorate the indirect taxation systems of the internal market (Fiscalis programme)
• Commission Regulation (EC) No 2204/2002 of 12 December 2002 on the application of Articles 87 and 88 of the EC Treaty to State aid for employment
• Commission Directive 2002/94/EC of 9 December 2002 laying down detailed rules for implementing certain provisions of Council Directive 76/308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures
• Commission Regulation (EC) No 2096/2002 of 27 November 2002 opening an invitation to tender for the reduction in the duty on maize imported into Spain from third countries
• Directive 2002/92/EC of the European Parliament and of the Council of 9 December 2002 on insurance mediation
• Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 108 of the treaty on the functioning of the European Union
• Treaty establishing the European Community