Article 59ab of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2) of the Spanish VAT law (Law No. 37 of 28 December 1992 on value added tax). As is well known, this article contains a special place of supply rule applicable to only certain types of services and under very particular circumstances. This special provision is known as the “use and enjoyment” rule.
Source Kluwertaxblog
Latest Posts in "Spain"
- Spain introduces extraordinary SII exit window after VERI*FACTU delay
- Spain Approves Mandatory B2B E-Invoicing; Phased Rollout Pending Ministerial Order Details
- Gibraltar Cuts Proposed Fuel Duty Rate by Half to GBP0.14 per Litre
- Mandatory B2B E-Invoicing: New Royal Decree Updates Electronic Billing Regulations for Businesses
- European Commission Refers Spain to EU Court for Failing to Transpose VAT Directives into National Law
