Proposal includes:
- Imports, Liability for VAT payment will be extended to any person that acts in the name of, and on behalf of, the importer (currently, liability for payment only lies with the customs agent).
- VAT groups: CScope and nature of the consequences of the failure by the dominant entity to comply with the specific obligations of VAT groups
- Excise duties on warehouses, the holder of deposits other than customs deposits will be subsidiarily liable for the payment of the tax due on the exit of goods subject to excise duties from such deposits. However, if the shipper of the goods is recorded in a special register created ad hoc, the liability referred to will not be raised.
Source congreso.es
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