Archivos

The Spanish General Tax Directorate (DGT) clarifies, through binding tax ruling number V2250-19, who should be considered the recipient of an operation and, therefore, to whom must be charged the [...]

By means of this judgment, dated July 10, 2019 and number 1041/2019, the Supreme Court establishes doctrine regarding the supporting documentation required for a customs agent, who has paid [...]

The judgment, dated October 3, 2019, discusses the interpretation of article 13, part B, letter d), point 3, of the former Sixth VAT Directive, in relation to the exemption of operations related [...]

The BEPS project (Base Erosion and Profit Shifting) published by the Organisation for the Economic Cooperation and Development (OECD) in 2015, includes 15 Actions to tackle tax avoidance, improve [...]

This resolution follows the criteria expressed by the EU Court of Justice (ECJ) in the cumulative cases C-250/14 and C-289/14, “Air France-KLM and Hop! -Brit Air SAS”, which considers that the [...]