000			01647nab a2200265 c 4500
999			_c140472 _d140472
003			ES-MaIEF
005			20220906171918.0
007			ta
008			190417t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aRodríguez Bereijo León, María _937890
245	1	4	_aThe ECJ's Taricco Saga on VAT fraud _helectrónico _bthe more there is of mine, the less there is of yours? _c María Rodríguez - Bereijo
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aBehind the term “the Taricco saga” lie two ECJ cases on VAT fraud. In this article, the author analyses these two decisions under the framework of the principles of effectiveness of EU law and primacy and direct effect. The author outlines the important challenge faced by the ECJ because of a possible conflict between the general principles at stake and the impact of ineffective VAT collection on the European Union’s financial interests. These cases also show the disputes that can arise in the area of EU tax law with respect to the adequate level of protection of fundamental rights and principles within the framework of EU multi-level constitutionalism.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_944482 _aFRAUDE FISCAL
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9160158 _oIVM/2019/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 2, March - April 2019
942			_cRE