Archivos

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 [...]

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 [...]

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 [...]

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 [...]

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 [...]