Archivos

In the judgment, dated September 9, 2021 (Case-Law C-294/20), the ECJ intends to clarify the preliminary questions raised by the National Court in connection with the VAT refund procedure for [...]

The judgment (with case number C-695/19) of the European Court of Justice (ECJ) tries to clarify the qualification of the operations carried out by the taxpayer (the entity Rádio Popular), which [...]

On 4th March 2021, a note was published on the website of the Spanish Tax Agency (hereinafter “STA”) in order to clarify different issues relating to the application of the deduction to avoid [...]

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 [...]