Modification of the VAT Criteria on the Location of Storage Services in Refrigerated Warehouses
Mediante la consulta vinculante V2180-24, emitida por la Subdirección General de...
The importance of issuing invoices for legal services on time, and including the legal requirements. Legal period for charging the VAT quota
La Subdirección General de Impuestos sobre el Consumo ha emitido, durante...
The lease of hunting use on rustic land is not exempt from VAT
Judgment of the Spanish Supreme Court of February 28, 2023...
The Provincial Declaration of the Annual VAT Summary (Form 390) does not interrupt the prescription
Ruling of the Spanish Supreme Court of February 14, 2023...
Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law
The “use and enjoyment rule” is regulated in section...
Publication of Royal Decree-Law 20/2022, of 27 December, and its implications for VAT. Reduction of VAT rates
The measures of this Royal Decree-Law...
EL SERVICIO DE AMPLIACIÓN DE GARANTÍA COMO UNA OPERACIÓN DE SEGURO Y SU IMPACTO EN LA PRORRATA DE DEDUCCIÓN. SENTENCIA DEL TJUE DE 8 JULIO 2021. RÁDIO POPULAR
La sentencia (con número de asunto C-695/19) del Tribunal de Justicia...
La mera posesión de una filial en un Estado miembro no conlleva la existencia de un EP a efectos del IVA. STJUE de 7 mayo 2020. Dong Yang
El Tribunal de Justicia de la UE (TJUE) se ha pronunciado...
