Archivos

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 [...]

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 [...]