Archivos

On 25th February 2021, the Spanish Tax Agency (hereinafter “AEAT”, for the Spanish acronym) published an explanatory note with the aim of analysing some problematic issues that arise when using [...]

The European Court of Justice (ECJ) has ruled again on the scope of definition of Permanent Establishment (PE), for VAT purposes, pursuant to articles 11 and 22 of Implementing Regulation [...]

As it is known, the transfer of the power of disposal over a property that determines a taxable supply of goods in VAT does not necessarily coincide with the transmission of the power of disposal [...]

On April 28, the European Commission published a press release informing about the conclusion of negotiations to reach a new trade agreement between the EU and Mexico. Once the negotiations are [...]

On April 22 was published in the Official Gazette the latest battery of economic measures approved by the Government to deal with the Covid-19 crisis, approved by the Royal Decree-Law 15/2020, of [...]