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 - 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 - 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
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 - 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