Legal system of intra-community transactions and external trade in value added tax

Identifier:  TFG:550

Handle: https://hdl.handle.net/20.500.11797/TFG550

Authors:  Ramil Guillaumes, Ariadna

Abstract:
This work is titled “LEGAL SYSTEM OF INTRA-COMMUNITY TRANSACTIONS AND EXTERNAL TRADE IN VALUE ADDED TAX”. The objective is to analyze the legal framework with respect to value added tax (VAT) transactions between subjects that aren’t located in the same country. his object is the analysis of the legal framework involves respect of value added tax (VAT), transactions between subjects that aren’t located in the same country, and one of these being Spain. The study will be conducted across intra-community and external operations. The first operation that constitutes a taxable event for VAT is where one subject is located in a member state of European Union, and in the case of external operations, the other subject is located in a third world country. However, a peculiarity within these two regimes is established, and is that to pay the tax or charge in the State of destination, the operations which are delivered (intra- Community supplies of goods and exports) are exempt, enjoying such exemptions that a nature total or full, and it is this, more specifically, the study of this work, the analysis of the assumptions that revolve around such exemptions and the special character that distinguishes this.