Antonio Albarrán

Baker McKenzie

Articles

Results 1 to 5 of 24


European Union: CJEU indicates more expansive application of use and enjoyment principles

European Union - October 18 2021 In its judgment of 15 April 2021, SK Telecom (Case C-593/19), the Court of Justice of the European Union (CJEU) dealt with the transfer of the place…

Adam R. Peacock, Ana Royuela, Philipp Stanek, Prof. Dr. Christoph Urtz

Spain: The Spanish Central Tax Court has issued a resolution in which it applies the 'use and enjoyment rule' and analyzes the right of deduction of a Spanish branch for the support services provided

Spain - October 1 2021 On the one hand, the Spanish Central Tax Court analyzed whether the services supplied by a Spanish branch to non-EU entities are subject to Spanish…

Jorge Gómez Alguacil, María Antonia Azpeitía, Maria Delso

Spain: The Spanish Central Tax Court has issued a recent resolution changing its criteria and confirming that pension funds should not be considered as a taxable person for VAT purposes

Spain - October 1 2021 In this resolution, the Spanish Central Tax Court, applying the criteria stated by the ECJ judgments such as C-60/90 Polysar, C-80/95, Harnas & Helm…

Jorge Gómez Alguacil, María Antonia Azpeitía, Maria Delso

Spain: The European Court of Justice (ECJ) has issued recent case law in which it analyzes the possibility of providing proofs to support the VAT refund before a tax court/proper court after the tax authorities have denied the refund

European Union, Spain - October 1 2021 In this case law, the ECJ analyzes if it must be admitted as valid that a taxable person, having been required by the tax authorities to prove the…

Jorge Gómez Alguacil, María Antonia Azpeitía, Maria Delso

Spain: The Spanish Central Tax Court has issued a recent case in which it analyzes the qualification of certain insurance services as ancillary of a leasing service

Spain - October 1 2021 The Spanish Central Tax Court states, based on the ECJ case C-349/96, Card Protection Plan, that for leasing contracts accompanied by additional…

Jorge Gómez Alguacil, María Antonia Azpeitía, Maria Delso