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, Jorge Gómez Alguacil, María Antonia Azpeitía
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, Jorge Gómez Alguacil, María Antonia Azpeitía
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, Jorge Gómez Alguacil, María Antonia Azpeitía
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, Jorge Gómez Alguacil, María Antonia Azpeitía
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, María Antonia Azpeitía