• Spanish
  • English
+34 910 052 367 info@diligens.es
Languages
  • Español
  • English
  • Home
  • The Firm
    • TEAM
  • Services
    • VAT
    • TAX COMPLIANCE
    • CUSTOMS AND EXCISE DUTIES
    • TRANSFER PRICING
    • CANARY ISLANDS TERRITORY
  • TAX NEWS
  • CONTACT
Asesoramiento Fiscal
  • Home
  • The Firm
    • TEAM
  • Services
    • VAT
    • TAX COMPLIANCE
    • CUSTOMS AND EXCISE DUTIES
    • TRANSFER PRICING
    • CANARY ISLANDS TERRITORY
  • TAX NEWS
  • CONTACT

TAX NEWS

Portada » TAX NEWS
 The customs authorities cannot require the guarantor to pay a customs debt as long as the amount of the duties has not been regularly communicated to the debtor

The customs authorities cannot require the guarantor to pay a customs debt as long as the amount of the duties has not been regularly communicated to the debtor

5 April, 2023

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. [...]

Read More 0
     The lease of hunting use on rustic land is not exempt from VAT

    The lease of hunting use on rustic land is not exempt from VAT

    31 March, 2023

    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 [...]

    Read More 0
       The Provincial Declaration of the Annual VAT Summary (Form 390) does not interrupt the prescription

      The Provincial Declaration of the Annual VAT Summary (Form 390) does not interrupt the prescription

      22 March, 2023

      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 [...]

      Read More 0
         Judgment of the CJEU. Possibility of reducing the VAT tax base, by an insurer, in relation to uncollected credits. Case C-482/21 Euler Hermes SA

        Judgment of the CJEU. Possibility of reducing the VAT tax base, by an insurer, in relation to uncollected credits. Case C-482/21 Euler Hermes SA

        21 February, 2023

        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 [...]

        Read More 0
           Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law

          Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law

          12 January, 2023

          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 [...]

          Read More 0
            1 2 3 4 5 6 7 8 9 ...
            page 1 of 58
            Logotipo de Diligens Tax Consulting
            Contact Us
            • C/ de Cristóbal Bordiú 35 28003 Madrid
            • +34 910 052 367
            • info@diligens.es
            ABOUT US

            DILIGENS TAX CONSULTING, SL is a tax advisory firm that offers a specialized service in indirect taxation and transfer pricing.

            With a long professional trajectory within our specialties…

            LATEST NEWS

            The value chain of a company shows, in a disaggregated way, each of the actions it carries out within the framework of its main activity. In a value chain, two types of activities can be differentiated according to their involvement in the development of their main activity…

            MENU
            • We are here
            • Contact
            • Cookies Policy
            Copyright All Rights Reserved © 2017
            • Terms and conditions
            • Privacy and data protection
            • Legal Disclaimer
            • Español (Spanish)
            • English (English)
            Contact Us

            We're not around right now. But you can send us an email and we'll get back to you, asap.

            Not readable? Change text. captcha txt
            Gestionar el consentimiento de las cookies

            Este sitio Web utiliza cookies propias y de terceros para mejorar su experiencia de navegación, realizar tareas de análisis y ofrecer un mejor servicio.



            Puede administrar sus preferencias pinchando en Configurar Cookies.


            Funcional Always active
            El almacenamiento o acceso técnico es estrictamente necesario para el propósito legítimo de permitir el uso de un servicio específico explícitamente solicitado por el abonado o usuario, o con el único propósito de llevar a cabo la transmisión de una comunicación a través de una red de comunicaciones electrónicas.
            Preferencias
            El almacenamiento o acceso técnico es necesario para la finalidad legítima de almacenar preferencias no solicitadas por el abonado o usuario.
            Estadísticas
            El almacenamiento o acceso técnico que es utilizado exclusivamente con fines estadísticos. El almacenamiento o acceso técnico que se utiliza exclusivamente con fines estadísticos anónimos. Sin un requerimiento, el cumplimiento voluntario por parte de tu Proveedor de servicios de Internet, o los registros adicionales de un tercero, la información almacenada o recuperada sólo para este propósito no se puede utilizar para identificarte.
            Marketing
            El almacenamiento o acceso técnico es necesario para crear perfiles de usuario para enviar publicidad, o para rastrear al usuario en una web o en varias web con fines de marketing similares.
            Manage options Manage services Manage vendors Read more about these purposes
            Configuración de Cookies
            {title} {title} {title}