A subsidiary cannot be a fixed establishment (FE) under EU VAT in (almost) any case. This is a (quite) reassuring takeaway for VAT businesses from the much-awaited decision by the Court of Justice of…
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…
Through the judgment in Case C-714/20 issued on 12 May 2022 [1], the Court of Justice of the European Union (CJEU) clarified that the indirect customs representative is liable, jointly and severally…
Highlights & Insights on European Taxation
Please find below a selection of articles published this month (May 2022) in Highlights & Insights on European Taxation, plus one freely accessible…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Suranjali Tandon, The Need for Global Minimum Tax: Assessing Pillar Two…
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…
About a year ago, a Regional Fiscal Court in Cologne (Germany) ruled virtual renting of virtual land to be a VATable transaction.[1] In the case, a German taxpayer generated revenue by renting out…
1. Background
In the article Is the Multilateral Instrument (MLI) Really Multilateral? published in the book A Multilateral Convention for Tax – From Theory to Implementation of the Wolters Kluwer…
Notes on the starting of MLI internalization process
Background
The Multilateral Convention to Implement Tax treaty Related measures to prevent BEPS (the Multilateral BEPS Convention or MLI) [i]…
Phelippe Toledo Pires de Oliveira[1]
In late February 2022, the Brazilian federal government published a decree slashing the federal tax on manufactured goods (IPI). For those unfamiliar with the…
