FranceSpain Council Implementing Decision evenly distributing VAT between France and Spain regarding construction of electricity interconnection 3 weeks ago
Spain Spain beyond the SII: The certified invoicing software to come (the TicketBAI project) 4 weeks ago
European UnionFranceSpain Special measure allowing France and Spain for the construction of an electricity interconnection between Gatica in Spain and Cubnezais in France 1 month ago
European UnionSpain ECJ C-712/19 (Novo Banco) – Questions – Is the Spanish IDECA tax compatible with the VAT directive? 1 month ago
Spain Spanish VAT taxable base special rule for payments in kind. Doubts as to the legality of the “production cost” limit. 3 months ago
European UnionSpain ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued? 4 months ago
Spain Spain relaxes requirement to be VAT registered for companies with other EU VAT numbers granted 4 months ago
Spain Spanish Central Administrative Court (TEAC) sets criteria for applying use and enjoyment provision 6 months ago
Spain Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services 6 months ago
Spain Restrictive changes to Immediate Supply of Information system effective October 2019 6 months ago
