Posts by Fernando Matesanz | Managing Director de Spanish VAT Services Asociados

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…

Determining the place supply for VAT on online events has always been a controversial issue.  Since participation in such events is done via the internet, it is possible that the event organizer and the participants are located anywhere in the world. This circumstance creates an additional complication for the determination of the VAT applicable to…

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…

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…

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…