- The European Commission is taking Spain to the Court of Justice of the European Union for failing to transpose two EU VAT directives into national law.
- The first directive (EU 2020/285) aims to simplify VAT rules for SMEs, but Spain has not implemented provisions allowing Spanish SMEs to benefit from VAT exemptions in other EU countries.
- The second directive (EU 2022/542) concerns VAT rules for certain services and special regimes for second-hand goods, art, antiques, and collectibles; Spain’s failure to transpose these rules risks double taxation or non-taxation.
- All EU member states were required to implement these directives by December 31, 2024; Spain is the only country that has not done so.
- The Commission is requesting financial penalties against Spain for non-compliance.
Source: allyon-etl.es
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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