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GUIDA ALL IVA EUROPEA Autore:
Editore: GIUFFRÈ
Anno di Pubblicazione: 2015
ISBN: 9788814202391
Disponibilità: Disponibile in 3 giorni
Prezzo: € 50,00

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ALL IVA EUROPEA

In Sintesi:

L'applicazione dell'IVA in Italia e nella Unione europea aspira ad avere regole comuni
per garantire uniformità di comportamenti in un mercato unico che, dal
1993, ha visto l'abolizione delle frontiere interne. In mancanza di un
Codice civile, l'interpretazione delle Direttive è demandata alla Corte
di giustizia che, negli altri 40 anni di applicazione dell'Imposta (1973
- 2014), con oltre 620 tra sentenze e ordinanze, è andata consolidando
un nuovo diritto dell'Unione, superiore a quello nazionale, atto a
regolare la condotta da seguire. L'opera, nella prima parte, offre una
guida pratica " a domanda/risposta " di come funziona l'IVA in Italia e
nella Unione europea; nella seconda circa 1200 casi estrapolati da tutte
le sentenze emesse dalla Corte dall'entrata in vigore dell'IVA al 31
dicembre 2014. L'aggiornamento on line consente l'accesso a tutti gli
originali dei giudicati e ai nuovi dispositivi che interessano la
materia.
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