April 2, 2024International VAT Monitor

Substance over Form: Re-evaluating the Endurance of this Guiding Principle

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Abstract

In this Column, the author argues that failure to comply with formal VAT obligations cannot prevent the exercise of substantive rights, in particular, the right to deduct VAT.

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Francisco Javier Sánchez Gallardo (2024) studied this question.

synapsesocial.com/papers/68e70c60b6db6435876863b2 https://doi.org/10.59403/2a94wkc

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Abstract

In this Column, the author argues that failure to comply with formal VAT obligations cannot prevent the exercise of substantive rights, in particular, the right to deduct VAT.

Substance over Form: Re-evaluating the Endurance of this Guiding Principle

Abstract

Discussion

Cite This Study

Substance over Form: Re-evaluating the Endurance of this Guiding Principle

Abstract

Discussion

Cite This Study

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