Selección de Legislación, Jurisprudencia, Resoluciones del TEAC y consultas de la DGT. Fiscalidad de la Unión Europea

This document cites

• Constitución Española de 1978 - Article 43
• 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 Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)
• Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
• 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



See all quotations

• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Council Directive 1999/49/EC of 25 May 1999 amending, with regard to the level of the standard rate, Directive 77/388/EEC on the common system of value added tax
• Council Directive 2003/93/EC of 7 October 2003 amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct and indirect taxation
• Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92
• Treaty establishing the European Community