Archivos

Important resolution of the Central Economic-Administrative Court (TEAC), dated November 21, 2019, which considers that the expenses arising from the operations derived from the claims insured by [...]

Germany’s Ministry of Finance has introduced a draft law on 10 December 2019 that includes implementation of the EU anti-tax avoidance directive (ATAD). This legislative change is performed in [...]

The Supreme Court has established jurisprudence in relation to the application of the use and enjoyment rule in VAT for advertising services provided by a Spanish company to an entity not [...]

Electronic commerce of goods and services has undergone major regulatory modifications for VAT purposes in recent years. The European Commission has tried to adapt the tax regulations according [...]

Canary Islands General Tax Directorate has ruled through the binding consultation dated October, 27th 2019, as regard the tax base integration of the price-related subsidies given by Public [...]