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007			ta
008			250227t2024 ne |||||o|||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_939590 _aSánchez Sánchez, Ángel
245	1	4	_aThe double layer test versus the VAT neutrality principle _helectrónico _c Ángel Sánchez-Sánchez
520			_aWith the Morgan Stanley judgment, the Court of Justice of the European Union (CJEU) established what is known as the double requirement (or double layer test) in order to exercise the right to deduct VAT in cases of cross-border transactions carried out by taxable persons. In this work, the author examines this test and its possible incompatibilities with a number of fundamental VAT principles through different cross-border transaction scenarios. The analysis elucidates problems that may arise, and proposals are advanced to address them. These solutions involve eliminating the double requirement or, alternatively, implementing an intra-Community transfer for services regime that is equivalent to that which already exists for goods
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_954325 _aTRANSACCIONES EXTERIORES
650		4	_948644 _aUNION EUROPEA
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_947832 _aNEUTRALIDAD
650		4	_948120 _aPRINCIPIO DE IGUALDAD
773	0		_9173109 _oOP 2141/2024/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.2, febrero 2024, p. 1-15
856			_uhttps://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI2024020.pdf
942			_cART