Resolution 954/2018, dated 19/11/2020, of the Spanish Central Economic Administrative Court (TEAC) addresses a question of tariff classification of goods. However, the interesting thing about the aforementioned resolution is not the conclusion it reaches on that issue, but the analysis of the possible coordination between the customs debt, and VAT.
Source Francisco Cavero
Latest Posts in "Spain"
- Spain’s Mandatory B2B E-Invoicing: Compliance, Systems, and Readiness
- Spanish Cabinet Approves Bill Transposing EU Digital VAT Rules
- TEAC: Audiovisual Event Services in Hotels Are Not Immovable Property-Related for VAT
- Energy VAT Relief on Electricity & Gas Ends (1 June); Fuel VAT Cut Expires 30 June
- TEAC Eases VAT Overcharge Correction Rules for Taxpayers
