Jorge Gómez Alguacil

Baker McKenzie

Articles

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European Union: New EU Intrastat Requirements Kick In As of 2022

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: 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…

Antonio Albarrán, 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…

Antonio Albarrán, 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…

Antonio Albarrán, 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…

Antonio Albarrán, María Antonia Azpeitía, Maria Delso