Spain Basque province introduced measures to prevent and fight against tax fraud in VAT 04 January 2022
European UnionSpain Flashback on ECJ Cases – C-139/12 (Caixa d’Estalvis i Pensions de Barcelona) – Acquisition of shares of an entity with immovable property assets can be subject to another indirect than VAT 31 December 2021
European UnionSpain Flashback on ECJ cases C-124/96 (Commission vs. Spain) – Exemption for services closely related sport education can not be limited to membership fees not exceeding a specified amount 30 December 2021
Spain Government approves the extension of the tax cuts for electricity and the super-reduced VAT rate of 4% for masks 23 December 2021
CyprusCzech RepublicEstoniaItalyLithuaniaPolandSpainUkraineUnited Kingdom VAT cuts to help with electricity bill during fuel crisis 13 December 2021
Spain Spanish Central Tax Court: ‘use and enjoyment rule’ and the right of deduction of a Spanish branch for the support services provided 10 December 2021
Spain Spanish Central Tax Court: pension funds should not be considered as a taxable person for VAT purposes 10 December 2021
Spain Spanish Central Tax Court: qualification of certain insurance services as ancillary of a leasing service 10 December 2021
European UnionSpain Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices 27 November 2021
European UnionSpain ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier 11 November 2021
European UnionItalySpainUnited Kingdom Importance of environmental taxes – Plastic Packaging Tax 04 November 2021
AustriaFranceItalySpainUnited KingdomUnited States Five European nations, US agree transitional approach to DSTs as regards Pillar One 29 October 2021
Spain Extension of the electronic invoicing obligation to operations carried out between B2B companies 28 October 2021
AustriaFranceItalySpainUnited Kingdom UK, France, Spain, Italy, Austria to repeal Digital Services Tax 22 October 2021
Spain Commentary to ECJ C-931/19 (Titanium) – Concept of “fixed establishment” regarding letting of property: A Spanish perspective 17 October 2021
Spain Non-retrospective entry in the accounts of the customs debt, and VAT taxable base 13 October 2021