European Union - January 7 2022
New Intrastat requirements will enter into force as of January 2022. Intrastat is the EU’s system to track the movement of goods between countries of…
Yassine El Bojaddaini, Thijs van Luijt
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…
Antonio Albarrán, 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…
Antonio Albarrán, 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…
Antonio Albarrán, 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…
Antonio Albarrán, María Antonia Azpeitía, Maria Delso