Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT. Some time ago, we would have been pretty confident to regard…
Article 59a of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2…
Article 59ab of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(…
On 10 March 2022, the Spanish Tax Administration issued a ruling concerning the VAT treatment of the transfer, through an online internet auction, of NFTs (Non-Fungible Tokens) that grant their…
On 9 April 2022, Law 7/2022 of 8 April on waste and contaminated soil for a circular economy ("LRSC") was finally published. This law responds to the obligation to transpose into the Spanish domestic…
Legend has it that a medieval hero of Spain, the Castilian knight El Cid, won a battle after death when his wife strapped his dead body to his horse, knowing that his reputation as an invincible…
(Forthcoming: Intertax, vol. 49, 2021, issue 6/7)
The Spanish digital services tax (hereinafter DST)[1] came into force 16 January 2021 replicating the European draft directive except for some minor…
Introduction
Article 11 of the VAT Directive allows EU Member States (MS) to regard as a single taxable person a group of persons established in their territory who, while legally independent, ‘are…
The Champions League is back in town and tonight, its iconic hymn echoes through the speakers of Europe’s greatest clubs’ mostly empty stadiums: "Die Meister! Die Besten! Les grandes équipes! The…
In its judgment of January 21, 2020 (Santander case, available here), the European Court of Justice (ECJ) not only prevented the Spanish Central Tax Tribunal (Tribunal Económico-Administrativo…
