Actividades de la Fundación
Publicaciones y artículos
Evidence of transport in intra-Community supplies after the FLO VENEER judgment (C-639/24)
The judgment of the CJEU of 13 November 2025, in case C-639/24, FLO VENEER, constitutes a decision of particular relevance in relation to the VAT exemption applicable to intra-Community supplies…
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From triangular to “quadrangular” transactions. The General Court and complex Intra-EU supply chains
The judgment of the General Court in case T-646/24 addresses a classic issue of VAT on intra-Community transactions, namely the application of the triangular transactions regime in supply chains that…
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The stand-still clause tested: AG´s view on Spain’s VAT deduction restrictions (case C-515/24)
The recent case C-515/24, Randstad España, S.L.U. v. the Spanish State Administration, raises an unprecedented question in the field of VAT: can a Member State acceding to the EU introduce…
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From matchmaker to supplier – Deemed supplies and the classification of platforms under EU VAT
Digitalization has placed platforms at the center of how services are priced and delivered, from ride-hailing and short-term accommodation to streaming, reservations and payments. The decisive issue for VAT is…
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Electronic invoicing and real-time reporting in Spain: anticipating Europe’s VAT future under ViDA
The Spanish introduction of the invoicing scheme called VERIFACTU implies a regulatory framework that defines the requirements for invoicing software systems. Its primary goal is to fight fraud by preventing…
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¿VERIFACTU? sí o sí, acabarás usando el SII
El Real Decreto 1007/2023, que introduce la figura de VERIFACTU, aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas informáticos de facturación (SIF) cuyo objetivo principal es…
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CJEU C-276/24: Joint liability complements deduction denial in combating VAT fraud
On 10 July 2025 the CJEU delivered its judgment in Case C-276/24. The ruling interprets Article 205 of the VAT Directive in light of the principle of proportionality and, more…
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Digital platforms and VAT: AG reaffirms the role of Iitermediaries
On 10 April 2025, ECJ´s Advocate General (AG) issued his opinion in Case C-101/24, Finanzamt Hamburg-Altona v. XYRALITY GmbH. The case addresses the VAT treatment of services supplied electronically via…
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Histórico de eventos
- Fecha de celebración: 8 de mayo de 2025
- Lugar: Auditorio Rafael del Pino, Madrid
- Título de la conferencia: “IVA en la UE. Perspectivas Globales y Soluciones Locales”
- Número de participantes: 200