La inversión del sujeto pasivo en el supuesto de entrega de inmuebles como consecuencia de un proceso concursal. Cuestión Prejudicial planteada al TJUE por un Juzgado Mercantil español

Abstract

In recent times, the insolvency proceedings are increasingly numerous. The application of the commercial rule has influenced the position of the public finances as a creditor, which has influenced in the protection of the tax credit and, therefore, in raising. This has been one of the reasons for which the legislator amended the LIVA, partially to avoid losing the priority in the collection of the tax credit at the expense of other creditors. An example is the reversal of the taxable person in the case of transmission of real estate in the insolvency proceedings. This change has been possible because the VAT directive provided for the investment from the subject passive but limited to compulsory winding-up processes. A Spanish Court has raised a question about the transposition of the directive into the Spanish standard.