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This note was outlined as a consequence of the result of two sentences of 2017, which show the position of the Spanish Courts in cases related to the transactions between artists and its [...]

On the basis of the provision set in the article 97 of the Spanish VAT Act, the deduction of the input VAT by a taxpayer is possible when it is in possession of the document supporting its right, [...]

The European Court of Justice published in December 20, 2017 a sentence (case C-529/16) that decouples the prices agreed between related entities and the customs value declared. This relation was [...]

Estela Valero Ibarra, Transfer Pricing Director of Diligens Tax Consulting, SL. Degree in Business Administration by the University Cardenal Herrera CEU of Elche. Master Degree in tax advisory by [...]

On December 5th, the European Commission approved the VAT package for the modernization of Ecommerce of goods and services in the EU territory, by a Directive and two Regulations. The purposes of [...]