La asignación de servicios en los contratos de consorcios sin contabilidad independiente y su inafectación según la legislación del impuesto general a las ventas

The non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act. This article analyzes the configuration of the nontaxation situation provided in subsection n) of article 2 of...

Full description

Saved in:
Bibliographic Details
Main Author: Escalante Alpaca, Gonzalo Alonso
Format: Article
Language:Spanish
Published: 2019
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7622493
Source:THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 291-300
Tags: Add Tag
No Tags: Be the first to tag this record