Jorge Gómez Alguacil
Baker McKenzie
Articles
Europe: Changes to e-commerce VAT rules from July 2021
European Union - May 21 2021 On 1 July 2021, EU member states must introduce important changes to their legislation in the taxation of the supplies of goods and services that are…
Antonio Albarrán, Francisco Allegue, Adam R. Peacock, Ana Royuela
VAT place of supply rules: Use and enjoyment clause
European Union, Spain - May 31 2016 Last 6 April 2016, the Spanish Supreme Court issued a judgment to unify the criterion in connection with the application of the use and enjoyment…
Spanish Central Administrative Court ("TEAC") sets criteria for applying use and enjoyment provision
Spain - July 31 2019 On 28 March 2019, the Spanish Central Administrative Court ("TEAC") published a judgment in which it sets out the different requirements that a…
Spain: Spanish Tax Court issues judgments on fixed establishments and canceling a transaction in which VAT charged
European Union, Spain - May 24 2021 The case analyzed consists of a non-established entity that supplies certain goods to its subsidiaries established in Spain…
Spain: COVID-19 - VAT developments from the Spanish Supreme Court and Directorate of Taxes
European Union, Spain - July 20 2020 Recently, the Spanish Supreme Court published judgments where it analyzed if the amount of the turnover attributable to certain financial…
