TAX NEWS

Judgment of the European Court of Justice of March 9, 2023, case number C-358/22. On August 25, 2011, the company Alpha Commodities imported 46,000 tons of salt from Australia into France. [...]

Judgment of the Spanish Supreme Court of February 28, 2023, in response to an appeal. It is convenient to start by remembering the exemption included in article 20.One.23ª.a) of the Spanish VAT [...]

Ruling of the Spanish Supreme Court of February 14, 2023, in response to an appeal This decision tries to determine if the submission of the Provincial Declaration of Guipúzcoa related to the [...]

The litigation corresponds to a company that carries out an insurance activity, committed to indemnify its policyholders in the event of non-payment by their clients, raising the amount of [...]

The “use and enjoyment rule” is regulated in section Two of article 70 of the Spanish VAT Law and consists of a location rule for certain cross-border services listed below when, in [...]