The problem of the bona fide taxpayer who, by mistake, registers for VAT purposes and, consequently, collects VAT from invoices relating to exempt transactions without the right to deduct, is likely to place the corrective and punitive mechanisms of national law and the fundamental principles of European Union law in conflict. Following the tax inspection, although the main VAT obligation is corrected (by cancelling the unjustified deduction ...

The situation of the minor child from previous marriages generates confusion regarding the persons who are entitled to the personal deduction when the parent the child lives with remarries.This confusion is generated by a difference of vision between the provisions of the Methodological Norms for the application of the Tax Code, on the one hand, and the provisions of the Tax Code and the Civil Code, on the other.This study is an a...