Double imposition of “VAT” in importation and utilizing of services: ¿problem of interpretation or regulation?
This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles tax...
| Autor Principal: | Assereto Bossio, Juan José |
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| Formato: | Artículo |
| Idioma: | Español |
| Publicado: |
IUS ET VERITAS
2017
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16371/16776 |
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| Sumario: |
This article addresses the discussion about the validity in the interpretation of the double impact of “VAT” on a single economic event by setting two different taxable events. Likewise, it is explained if this interpretation infringed the systematic of tax and violates constitutional principles taxation such as equality and non-confiscatory. |
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