Aborda la procedencia del derecho a deducción del IVA por un adquirente posterior de bienes o servicios, cuando dicho Impuesto se ha dejado de ingresar en fases previas de la cadena de producción y distribución.
Realiza un análisis pormenorizado de la jurisprudencia comunitaria y española sobre esta materia.
Se ofrecen pautas para evitar dichos riesgos y, en caso de que concurran, los argumentos para su defensa frente a la Administración tributaria.
Esta obra forma parte de la Colección Cuadernos de Defensa Tributaria, destinada a mostrar argumentos directamente aplicables en nuestra estrategia de defensa legal.
1. Policy, regulation and innovation in China’s electricity and telecom industries Loren Brandt and Thomas G. Rawski
2. Electricity and telecom regulation: China in context Irene S. Wu
3. Local government and firm innovation: China’s clean energy sector Margaret M. Pearson
4. Electricity systems integration challenges: a local perspective Michael Davidson
5. When global technology meets local standards: re-assessing China’s communications policy in the age of platform innovation Eric Thun and Timothy Sturgeon
6. State grid: an entrepreneurial and innovative state enterprise Yi-chong Xu
7. Growth, upgrading and limited catch-up in China’s semiconductor industry Douglas B. Fuller
8. Growth, upgrading and excess cost in China’s electric power sector Thomas G. Rawski
9. China’s development of wind and solar power Loren Brandt and Luhang Wang
10. Capability upgrading and catch-up in civil nuclear power: the case of China Ravi Madhavan, Thomas G. Rawski and Qingfeng Tian.
Loren Brandt, University of Toronto
Loren Brandt is the Noranda Chair Professor of Economics and International Trade at the University of Toronto. With Thomas G. Rawski, he was co-editor and a major contributor to China’s Great Economic Transformation (Cambridge, 2008). His current research focuses on issues of industrial upgrading in China, inequality dynamics, and China’s long-run economic growth and structural change.
Thomas G. Rawski, University of Pittsburgh
Thomas G. Rawski is emeritus Professor of Economics and History at the University of Pittsburgh. Recent publications include Tales from the Development Frontier (2013), which he co-authored. With Loren Brandt, he was co-editor and a major contributor to China’s Great Economic Transformation (Cambridge, 2008). His research focuses on the development and modern history of China’s economy, including studies of China’s reform mechanism and achievements.
