30th September is the deadline for submitting applications for VAT refunds for taxable persons not established in the EU
Diligens, as VAT specialist, does offer its customers a full and...
The customs authorities cannot require the guarantor to pay a customs debt as long as the amount of the duties has not been regularly communicated to the debtor
Judgment of the European Court of Justice of March 9...
The lease of hunting use on rustic land is not exempt from VAT
Judgment of the Spanish Supreme Court of February 28, 2023...
The Provincial Declaration of the Annual VAT Summary (Form 390) does not interrupt the prescription
Ruling of the Spanish Supreme Court of February 14, 2023...
Judgment of the CJEU. Possibility of reducing the VAT tax base, by an insurer, in relation to uncollected credits. Case C-482/21 Euler Hermes SA
The litigation corresponds to a company that carries out an insurance...
Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law
The “use and enjoyment rule” is regulated in section...
Publication of Royal Decree-Law 20/2022, of 27 December, and its implications for VAT. Reduction of VAT rates
The measures of this Royal Decree-Law...
