Acceso usuarios
Enrique de Miguel Canuto 
La primacía de la Directiva del IVA ha debido superar el reto presentado por las normas internas que, desafiando la eficacia retroactiva de la anulación de una norma, permiten mantener provisionalmente los efectos de la norma anulada, pese a haber sido declarados contrarios al ordenamiento.
The primacy of the VAT Directive has had to overcome the challenge presented by internal rules that challenge the retroactive effectiveness of the annulment of a rule and allow the effects of the annulled rule to be provisionally maintained, despite having been declared contrary to the legal system.
