SUPPLY CHAIN OF GOODS AND SUBCONTRACTING CHAIN IN THE VALUE ADDED TAX

被引：0
|
作者：
De Miguel Canuto, Enrique [1 ]
机构：
[1] Univ Valencia, Fac Derecho, Derecho Financier & Tributario, Valencia, Spain
来源：
REVISTA BOLIVIANA DE DERECHO | 2022年 / 34期
关键词：
Subcontracting chain; supply chain of goods; VAT;
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
In a chain of economic operations, what should the taxable person receiving a good or service do to avoid being denied the deduction of the VAT amounts paid, when a tax fraud has been committed in an earlier phase of the supply chain of goods or in the subcontracting chain?
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页码：534 / 563
页数：30
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