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Archivos

Monthly Archive for: "September, 2016"
Portada » Archivo de September 2016
 Exclusion of electronically supplied digital books from the reduced VAT rate

Exclusion of electronically supplied digital books from the reduced VAT rate

29 September, 2016

Opinion of the Advocate General in Case C-390/15 Rzecznik Praw Obywatelskich (RPO), in which The Polish Constitutional Court has doubts concerning the validity of that rule. On the one hand, it [...]

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     Retroactive VAT deduction allowed after the rectification of invoices. Judgment of the European Court of Justice of September 15th, 2016. Senatex GmbH

    Retroactive VAT deduction allowed after the rectification of invoices. Judgment of the European Court of Justice of September 15th, 2016. Senatex GmbH

    27 September, 2016

    A new judgment of the Court of Justice of the European Union (ECJ) in relation to the right to deduct in the VAT and formal requirements to comply with by the taxpayer, unless in this occasion [...]

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       Deductibility of VAT in the acquisition of property not linked to an economic activity. Binding tax ruling of June 27th, 2016

      Deductibility of VAT in the acquisition of property not linked to an economic activity. Binding tax ruling of June 27th, 2016

      23 September, 2016

      The VAT Act, through article 111, allows the deduction of the VAT borne in the acquisition of goods or services by this who is not developing a business or professional activity but with the [...]

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         VAT treatment of commercial loyalty programs

        VAT treatment of commercial loyalty programs

        22 September, 2016

        Binding tax ruling V0028-16, issued by the Spanish General Tax Directorate of June 24, 2016. Within the framework of a loyalty program, a company aimed to marketing activities, provides [...]

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           Exclusion of the right to deduct VAT for non-compliance with formal requirements and fraudulent activity. Judgment of the ECJ of 28 July 2016

          Exclusion of the right to deduct VAT for non-compliance with formal requirements and fraudulent activity. Judgment of the ECJ of 28 July 2016

          20 September, 2016

          It is usual to find Case-Law from the European Court of Justice (ECJ) that deal with the right to deduct VAT when the material requirements are met but there is a formal defect. In principle, the [...]

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