La eficacia de los límites a la minoración de la base imponible del Impuesto sobre el Valor Añadido en caso de concurso a la luz de la Directiva 2006/112/CE

The limits to the reduction of the Value Added Tax base in the cases of bankruptcy or non-payment established by article 80 of the Spanish Value Added Tax Act are questionable in light of the Court of Justice of the European Union case law on the Value Added Tax Directive.