El mantenimiento de supuestos de pago de impuesto sobre impuesto

Abstract

It was necessary a study on the tax harmonization in the implementation of Value Added Tax rates on the amounts of other taxes in view of the material principles of tax justice, since this topic lacked an analysis in depth. In this way, within the tax harmonization of Value Added Tax, an issue that it would be necessary to revise is the one related to the inclusion of other taxes in its taxable amount. In this paper we try to check if the application of Value Added Tax rates to the amount of other taxes is in agreement with the material principles of tax justice. This is a problem caused by the tax harmonization in the European Union and, consequently, not purely internal.