Services of event’s organization Vs Tour Operators Margin Scheme as regard VAT. Binding tax ruling of January 27th, 2016
It is common that among the services offered by travel agencies are those related to the organization and execution of meetings, conferences, seminars, congresses and, in general, similar [...]
Customs value of goods, in case of related parties. Judgment of the European Court of Justice of January 21st, 2016
Normally, when talking about transactions between related parties the first aspect to consider is related to direct taxation and transfer pricing. However, transactions between related parties [...]
Is the self-consumption of electric power generated small producers subject to the excise duty of electricity?
From 2015 the excise duty of electricity was changed from an excise duty of manufacturing to be configured as an indirect tax, which levy both, the supply of electric power for consumption and [...]
Binding tax ruling V4124-15, issued by the Spanish General Tax Directorate on December 21, 2015. This query analyses the case of a Spanish company that is engaged in providing translation [...]