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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| Format: | Article |
| Language: | Spanish |
| Published: |
2017
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| 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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| Summary: |
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 is subject to VAT even when it is compensated with prize money, the ECJ employs two different arguments to support the opposite conclusion. On the one hand, the absence of a direct relation between the service and the compensation received by the taxable person. On the other, the uncertainty about the existence of that compensation. We conclude that, in the last years, judicial and administrative authorities have systematically got away from the ECJ’s decisions in relation to the requirements that must be fulfilled in order to consider that a supply of services has been effected for consideration and, therefore, is subject to VAT. |
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