Entradas de Fernando Matesanz | Managing Director de Spanish VAT Services Asociados
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 másThe 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 másCase C-90/20, yet another case of VAT and compensation?
On 20 January 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-90/20, Apcoa Parking Danmark. In this judgment, it was decided that certain control fees chargeable in the event of failure by the users of car parks to comply with the general terms and conditions for use of…
Leer másIVA y eventos online ¿luz al final del túnel?
En un post publicado en este blog el día 16 de abril de 2021, hablábamos de la tributación en el IVA de los eventos online (webinars, conferencias, congresos cursos, clases etc). Tratábamos, en definitiva, de determinar cuál es el lugar de realización del hecho imponible de este tipo de actividades y, por lo tanto, donde…
Leer másVAT 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 másMore vat rates, less distortion of competition?
At the last Ecofin´s meeting held December 7th 2021, EU Member States agreed a general approach on updating rules for reduced VAT rates, following on from a 2018 EU Commission´s proposal that set out to update the list of goods and services for which reduced rates or even zero rates are allowed. The new piece…
Leer másLa responsabilidad de las plataformas digitales en la recaudación del IVA desde el 1 de julio de 2021
Una de las medidas más controvertidas de la nueva normativa sobre el IVA en las operaciones de comercio electrónico que entró en vigor el pasado día 1 de julio de 2021 ha sido la relativa a la responsabilidad de las plataformas digitales que facilitan las ventas de bienes a consumidores finales a través de internet.Uno…
Leer másVAT and digital platforms facilitating supplies of services: Acting in their own name?
It is likely that we will soon have the decision from the European Court of Justice (ECJ) on the Fenix Case (C-695/20). The question referred to the Court by the United Kingdom seeks to clarify whether the provisions of Article 9a of the VAT Implementing Regulation, related to the role of digital platforms intermediating in…
Leer másNew VAT rules for e-commerce. Really a simplification? (English)
On July 1st 2021, the new VAT regulations for e-commerce operations came into force throughout the EU. These new regulations are mainly contained in two EU Directives (Directives 2017/2455 and 2019/1995) and aim to simplify the VAT taxation of e-commerce through the approval of different one-stop shop systems that can be used by e-commerce operators…
Leer másFixed establishments and VAT. The THE ECJ’S TITANIUM case. Has anything really changed? (English)
On June 3 2021, the European Court of Justice (ECJ) issued its judgment in case C-931/19 (Titanium Ltd) concerning the controversial issue of fixed establishments for VAT. In the referred case, an entity named Titanium Limited, with its place of business in Jersey, rented a property located in Austria to two Austrian entrepreneurs. Since Titanium…
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