Applicazione dell'IVA e rilevanza degli obblighi strumentali nella analisi giuridica del modello impositivo

The value added tax is characterized by a complex mechanism application preordained to achieve neutrality in which are of fundamental importance instrumental obligations required the taxpayer (billing, accounting records, declarations). This research project aims to analyze the functionality of mechanism of application compared to the general principle of tax neutrality and the value held by the obligations instrumental respect to the qualification of the chargeable event.