000			01972nab a2200217 c 4500
999			_c147666 _d147666
003			ES-MaIEF
005			20230609111836.0
007			ta
008			230609t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_922032 _aHummels, David
245		0	_aNew tendencies regarding the relevance of formal requirements in VAT law _c David Hummel
500			_aResumen.
520			_aBack in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing with the question as to whether the lack of formal requirements allows the financial administration to deny the right of deduction or the right to opt for taxation, even if the material conditions are fulfilled. This article shows that there is a recent tendency in the jurisprudence of the CJEU to take more into account the function of formal conditions in the field of VAT law. It seems that the Court has found now a better balance between the rights of the taxable person and the principle of proportionality, on the one hand, and the principle of neutrality and the uniform and simple application of VAT law, on the other.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_970705 _aREQUERIMIENTOS FORMALES
650		4	_aUNION EUROPEA _948644
773	0		_9169560 _oOP 2141-B/2023/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 1, February 2023, p. 9-15
942			_cART