Archivos

Last December 20th, was published in the Official Gazette the Royal Decree 1073/2014 amending the Regulation of VAT and other tax Regulations. These changes will be effective from January 1, 2015 [...]

It is asked to the Court whether Articles 18 and 22 of Directive 77/388/EEC, Sixth Directive, do refer to materials requirements or to formal requirements for tax deduction. The present case [...]

This statement, dated December 11, 2014, analyses the action brought by the European Commission against Spain for breach of article 56 of the Treaty on the Functioning of the European Union [...]

A judgment raised by the High Court of Madrid, confirming the settlement by the transfer tax when transmitting a land included in the Compensation Board, is challenged by a claim for unification [...]