On October 5 2023, the Court of Justice of the EU (CJEU) issued a judgment (Case C-146/22, YD) on the power of member states to apply reduced VAT rates to certain supplies of goods and services.
Summary
The situation described in Case C-146/22 is now very common, since we have many different options to consume products. In this sense, an average consumer who wants to consume a certain foodstuff may go to a supermarket to purchase it, they can go to an establishment at street level to have it prepared for immediate consumption, or they can even ask for it to be delivered to their home.
Source: ITR
Latest Posts in "Spain"
- Spain Approves Bill to Amend VAT Law, Transposing EU Digital Age Directive (ViDA)
- How to Recover VAT Paid in Bahrain: Eligibility, Process, and Key Deadlines for Businesses
- Judge Proposes Trial for Criminal Organization Over €194 Million Hydrocarbons VAT Fraud in Spain
- AES Export Declarations: Zero Gross Mass Validation Rule Effective from December 3, 2025
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
