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Tag Archives for: "VAT"
Portada » VAT
 Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law

Modification of the scenarios in which the “use and enjoyment rule” applies. Art 70.Two Spanish VAT Law

12 January, 2023

The “use and enjoyment rule” is regulated in section Two of article 70 of the Spanish VAT Law and consists of a location rule for certain cross-border services listed below when, in [...]

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     Publication of Royal Decree-Law 20/2022, of 27 December, and its implications for VAT. Reduction of VAT rates

    Publication of Royal Decree-Law 20/2022, of 27 December, and its implications for VAT. Reduction of VAT rates

    3 January, 2023

    The measures of this Royal Decree-Law, which focuses on vulnerable groups, are aimed at containing prices and supporting affected citizens and companies. This aid, and the consequent reduction in [...]

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       The mere possession of a subsidiary in a Member State does not imply the existence of a PE for VAT purposes. Judgment of the ECJ of May 7, 2020. Dong Yang

      The mere possession of a subsidiary in a Member State does not imply the existence of a PE for VAT purposes. Judgment of the ECJ of May 7, 2020. Dong Yang

      22 May, 2020

      The European Court of Justice (ECJ) has ruled again on the scope of definition of Permanent Establishment (PE), for VAT purposes, pursuant to articles 11 and 22 of Implementing Regulation [...]

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         Subject to VAT and exempt transactions. Deductibility of the VAT paid for expenses linked to an investment. Judgment of the ECJ “University of Cambridge”

        Subject to VAT and exempt transactions. Deductibility of the VAT paid for expenses linked to an investment. Judgment of the ECJ “University of Cambridge”

        9 July, 2019

        In the present judgment (C-316/18), the University of Cambridge, a non-profit teaching center, performs both, transactions exempt from VAT (teaching) and transactions subject to VAT in the [...]

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