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VAT on services provided by a central house to its branch

The Central Economic-Administrative Court (TEAC) has recently issued a resolution on VAT taxation of services provided by a central house to its branch located in Spain. This is a matter on which there have been previous administrative pronouncements, both by the Directorate General of Taxes (DGT) and by the Court of Justice of the European Union (CJEU).

Source Legaltoday

Unofficial translation in English

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