La doctrina del TJUE sobre la tributación en el IVA de los premios obtenidos en competiciones deportivas

The decision adopted by the European Court of Justice (ECJ) in Baštová (Case C-432/15) invalidates the criteria traditionally supported by national judges and the Spanish DGT about indirect taxation of prizes obtained in a sports competition. Whereas these entities consider that a supply of services...

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Bibliographic Details
Main Author: López Llopis, Estefanía
Format: Article
Language:Spanish
Published: 2017
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6379409
Source:Revista de Derecho Comunitario Europeo, ISSN 1138-4026, Año nº 21, Nº 58, 2017, pags. 1007-1038
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