Ana Royuela
Baker McKenzie
Articles
European Union: CJEU criterion on certain disputes arising from supply chain transactions
European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…
María Antonia Azpeitía, Krzysztof Flis, Pamela Floriani, Eliška Komínková, Adam R. Peacock, Ariane Schaaf
Italy: Tax authorities rule on VAT and income taxes on utility tokens and mining activity
Italy - November 15 2022 The Italian tax authorities (ITA) have recently issued important indications on the treatment of VAT and income taxes applicable to the supply of…
Europe: VAT - Option to tax in the financial world
European Union - October 21 2022 Regulated financial services are generally exempt from VAT for historical, policy and…
South Africa: Carbon tax - Impact on carbon-intensive businesses and the way forward
South Africa - September 9 2022 Carbon tax was introduced in 2019 to assist South Africa to deliver on commitments made in the Paris Agreement in 2015. This tax is expected to…
South Africa: Carbon tax - Impact on carbon-intensive businesses and the way forward
South Africa - September 9 2022 Carbon tax was introduced in 2019 to assist South Africa to deliver on commitments made in the Paris Agreement in 2015. This tax is expected to…
