El IVA en las operaciones internacionales: mercancías y servicios

Zusammenfassung

The object of the present research is to analyze the influence of the value added tax in the context of international operations. To fulfill this purpose, we study not only regimes relating to goods (intra-Community transactions, imports and exports), but also that the treatment of cross-border services (provided in other countries or received from other countries), and the impact of rules relative to other complementary operations relating to international operations (transport, mediation in buying and selling, incoterms and documents representing the goods). This specially affecting the numerous formal requirements to which these regimes are submitted and the abundant jurisprudence and doctrine coming out of its application.