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Tag Archives for: "TEAC"
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 Requirements for VAT exemption in financial transaction intermediation services. Spanish TEAC resolution of November 21, 2019

Requirements for VAT exemption in financial transaction intermediation services. Spanish TEAC resolution of November 21, 2019

7 February, 2020

New resolution of the Central Economic-Administrative Court regarding VAT exemptions related to financial operations. In particular, this resolution refers to the intermediation and negotiation [...]

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     SPANISH ECONOMIC-ADMINISTRATIVE COURT RESOLUTION, WHICH REMOVE FROM THE GENERAL PRO-RATA THE SINISTER EXPENSES OF THE INSURANCE ACTIVITY

    SPANISH ECONOMIC-ADMINISTRATIVE COURT RESOLUTION, WHICH REMOVE FROM THE GENERAL PRO-RATA THE SINISTER EXPENSES OF THE INSURANCE ACTIVITY

    24 January, 2020

    Important resolution of the Central Economic-Administrative Court (TEAC), dated November 21, 2019, which considers that the expenses arising from the operations derived from the claims insured by [...]

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       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

      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 [...]

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