Jorge Gómez Alguacil

Baker McKenzie


Results 1 to 5 of 24

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…

Antonio Albarrán, María Antonia Azpeitía

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…

Antonio Albarrán, María Antonia Azpeitía, Maria Delso

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…

Antonio Albarrán, María Antonia Azpeitía, Maria Delso

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…

Antonio Albarrán, María Antonia Azpeitía