Incidencia de la jurisprudencia comunitaria del IVA en las operaciones de reestructuración empresarial

Abstract

Consistent with the principle of primacy of Community legislation over national systems, the interpretation of the legal order made by the Court of Justice of the European Union has formed a non-restrictive interpretation of the rule of non-subject to VAT that displays important effects in the field of business restructuring operations, against this doctrine it seems likely that there has been a
collision of the current regulation of the VAT Law Spanish.