Infringement procedure: EU Refers Spain to ECJ Over Failure to Transpose Two Key VAT Directives

• The European Commission has referred Spain to the Court of Justice of the European Union for failing to transpose two VAT directives into national law.
• The first directive concerns VAT rules for small and medium enterprises (SMEs), specifically provisions allowing Spanish SMEs to apply exemption schemes in other EU member states.
• The second directive involves mandatory rules on the place of supply for certain virtual services and a special VAT scheme for second-hand goods, works of art, collectors’ items, and antiques.
• The Commission is requesting financial sanctions against Spain for this failure.

Source: kpmg.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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