María Antonia Azpeitía
Baker McKenzie
Articles
European Union: CJEU criterion on certain disputes arising from supply chain transactions
European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…
Krzysztof Flis, Pamela Floriani, Eliška Komínková, Adam R. Peacock, Ana Royuela, Ariane Schaaf
TMT Talk: Episode 64: Importance of Tax Considerations When Planning for Tech Transactions
OECD, USA - June 13 2022 The international tax landscape is expected to change with the addition of new obligations, which would also require additional due diligence in tech…
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…
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…
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…
