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"
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence
- Spain Sets Timeline for Mandatory Private Sector eInvoicing and VERIFACTU Compliance
- Cargo Manifest Guide v2.11 Released: Updates on EDIFACT, Validations, and RSS Authorization
- Spain TEAC Clarifies Plastic Tax Refunds and VAT Correction for Fraudulent Transactions
