
Actividades de la Fundación
Publicaciones y artículos
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…
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…
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…
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.…
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…
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…
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…
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…
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Histórico de eventos
- Fecha de celebración: 8 de febrero de 2024.
- Lugar: Evento online.
- Título de la conferencia: “2024-2028 The times of VAT in the Digital Age”
- Número de participantes: 190
- VER WEBSITE DEL EVENTO (inglés)

