Introduction
In two previous posts on this blog (1 and 2), the author analyzed the VAT treatment of activities carried out by public entities, particularly public entities that offer radio and…
The VAT treatment of the activities carried out by public entities has traditionally been a source of debate.
Article 13 of the VAT Directive offers a short and limited regulation of the activities…
In a prior blog, the author highlighted some of the most frequent debates arising from VAT and the public bodies’ activities or, more generally, the activities subsidised by public bodies.
One key…
The legal framework of the activities carried out by public bodies
The Value Added Tax (VAT) is a consumption tax paid by entities or individuals who, independently, carry out an economic activity,…
Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities)
The digital economy in the 21st century
New business models associated to the so-called digital economy are blossoming in all…
