We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tarcísio Diniz Magalhães & Francesco De Lillo, The Return of Windfall…
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…
Some four years ago in this blog, I wrote about problems that would start to emerge as exchange of information between tax administrations became more routine and extensive. If nothing else, the…
On 6 March 2018, the CJEU has issue its judgment on the case Achmea BV (C-284/16 here), that can impact many areas of the EU law, including tax matters.
The Court states that “Articles 267 and 344…
The Spanish Supreme Court recently issued (February 19, Spanish version here) a long awaited judgment confirming that the Spanish inheritance tax legal framework breaches the free movement of capital…
