Recuperación del IVA en créditos incobrables. Otro paso en la buena dirección

Salvo la excepción que supone el régimen especial del criterio de caja, las cuotas del IVA devengadas como consecuencia de entregas de bienes o de prestaciones de servicios deben ser ingresadas a la Agencia Tributaria, independientemente de que las mismas hayan sido pagadas por el destinatario de dichos bienes o servicios. 

Leer más

CJEU: joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States

On 12 May 2022 , the Court of Justice of the European Union (CJEU) issued a judgment (case C-714/20, U.I. Srl) concerning the joint and several liability of the indirect customs representative for the payment of import VAT. The case concerns an import VAT debt which the Italian authorities demanded from the indirect customs representative…

Leer más

NIF – IVA, operaciones intracomunitarias e IVA irrecuperable. El cocktail perfecto.

El 1 de enero de 2020 entró en vigor la Directiva 2018/1910, que modifica la Directiva del IVA, con el objetivo de introducir las denominadas “soluciones rápidas en el IVA” (Quick Fixes) cuyo objetivo es armonizar y simplificar determinados aspectos del comercio intracomunitario de bienes.  Estas soluciones rápidas pretenden resolver problemas prácticos que afectan a…

Leer más

The VAT quick fixes and potential situations of double taxation

Since 1 January 2020, following the entry into force of Directive 2018/1910, the so-called «Quick Fixes» for VAT have been implemented at an EU level to harmonize and simplify certain aspects of intra-Community trade of goods. These Quick fixes are intended to address several practical problems affecting the following intra-community operations: call-off stock arrangements, chain…

Leer más

VAT penalties and the principles of proportionality and neutrality. Towards an EU “harmonized” criterion?

VAT penalties and the principles of proportionality and neutrality. Towards an EU “harmonized” criterion?

On April 15, 2021, the European Court of Justice (ECJ) issued its judgment in the Grupa Warzywna (C-935/19) case. This case refers to the always controversial issue of VAT penalties. A Polish company named Grupa Warzywna purchased a real estate that was used for more than 2 years. The seller of the real estate issued…

Leer más