Jurisprudencia y doctrina administrativa. Comentarios
El papel del proveedor determina el lugar de realización del hecho imponible del IVA
en ventas intracomunitarias a distancia de bienes.
(Marcos Iglesias Caridad)
The place of realization of the taxable event of VAT in intra-Community distance sales
of godos, is not a peaceful matter. It all depends on the role of the supplier on dispatch
and transport. The CJEU in the Judgment of June 18, 2020 clarifies that the expedition
or transport will be at the expense of the supplier if it influences the decisions and the
organization of the stages, that is, if it has a preponderant position. If so, the place of the
taxable event would be in the State of arrival. However, the question remains whether
this thesis coincides with the sentiment of the reform of the VAT Directive of 2017 (with
effect from January 1, 2021) that introduces a concept of intra-community distance sales of
goods, providing for indirect intervention of the supplier to consider that the expedition or
the transport runs on their account, and so hold the operation in the State of destination.
The Judgment also opens several interesting debates. It is considered whether a State can
determine debt in its favor when another had previously done so for the same operation,
and if this could go against the principles of cooperation and legitimate trust. Likewise,
it is determined that there cannot be two qualifications from two Member States on
the place of realization of the VAT taxable event, since this implies double taxation, and
if there is, the refund should be made to subject the operation to only one jurisdiction.
In our opinion, an interesting dilemma remains unfinished, that of whether conduct can
be classified as abusive by a Member State when the taxpayer protected his action in a
binding consultation of another Member State, that of his residence.
Key words: Place of realization of the taxable event of VAT, intra-community distance
sales of goods, taxable event, VAT.
I. LOS HECHOS Y LAS CUESTIONES PREJUDICIALES PLANTEADAS
AL AMPARO DE LOS ARTS. 32 A 34 DE LA DIRECTIVA IVA Y DEL
REGLAMENTO (UE) N. 904/2010 DE COOPERACIÓN Y LUCHA
CONTRA EL FRAUDE DE IVA
tesis de la unicidad del