María Antonia Azpeitía

Baker McKenzie

Articles

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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, Jorge Gómez Alguacil

Supreme Court rules that the double taxation deduction for capital gains on the transfer of shares in Spanish companies applies to non-residents

Spain - December 31 2013 In its Judgment of 23 October 2013, the Supreme Court ruled that non-Spanish resident companies realising a capital gain taxable in Spain from the…

Patricia Rodriguez

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, Jorge Gómez Alguacil, 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, Jorge Gómez Alguacil, Maria Delso

Spain breached its obligations under EU law by applying reduced VAT rates in cases not envisaged by the VAT directive

European Union, Spain - March 26 2013 The European Court of Justice (ECJ) passed a ruling on January 17, 2013 (case C-360/11) finding Spain to have failed to fulfil its obligations under…

Cecilia Pastor