reimbursement Archives - Diligens Tax Consulting

THE PAYMENT DOCUMENT OF IMPORT VAT HOLD BY THE CUSTOMS AGENT IS SUFFICIENT FOR THE REFUND. JUDGMENT OF THE SUPREME COURT OF JULY 2019

25 October, 2019

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 purchase of airline tickets, not used and without refund, is subject to VAT and not deemed as indemnity. TEAC resolution 5156/2015 of July 15, 2019

7 October, 2019

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 [...]