Central Tax Tribunal Decision on VAT place of delivery of advertising and promotional services

• Central Tax Tribunal issued ruling on VAT localization rules
• Ruling related to place of delivery of advertising and promotional services
• Decision based on amendment of Article 70.Two of Spanish VAT Act
• Spanish company providing marketing services to foreign parent deemed within Spanish VAT jurisdiction

Source: crowe.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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