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Crónica Tributaria
Article . 2020 . Peer-reviewed
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Crónica Tributaria
Article
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Crónica Tributaria
Article . 2020
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https://dx.doi.org/10.47092/ct...
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¿Existe el administrador de hecho en el ámbito tributario? Las consecuencias de la última doctrina del Tribunal Económico–Administrativo Central sobre la gestión y administración efectiva en el Impuesto sobre el Valor Añadido

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jun 2020Publisher:Instituto Estudios FiscalesJournal:Revista Crónica Tributaria, volume 175, pages 13-58 (issn: 2695-7566, Copyright policy )
Authors: Alejandro Blázquez Lidoy;

doi: 10.47092/ct.20.2.1

¿Existe el administrador de hecho en el ámbito tributario? Las consecuencias de la última doctrina del Tribunal Económico–Administrativo Central sobre la gestión y administración efectiva en el Impuesto sobre el Valor Añadido

Abstract

El TEAC ha dictado 4 resoluciones donde determina que un Director General con amplios poderes no puede considerarse que es quien administra y gestiona de forma efectiva una entidad a efectos de IVA [artículo 133.b) de la Directiva 2006/112]. En este trabajo se analiza el concepto de administrador de hecho en Derecho tributario, vinculado con otras ramas del Derecho, y se concluye que la doctrina del TEAC en el IVA supone dejar sin contenido la figura de administrador de hecho en Derecho tributario a los efectos de derivar la responsabilidad tributaria.

Related Organizations
Keywords

HG1-9999, administrador de hecho, responsabilidad tributaria, iva, Finance

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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