Posts by Fernando Matesanz | Managing Director de Spanish VAT Services Asociados
Case 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…
Read MoreVAT and online events. Light at the end of the tunnel?
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…
Read MoreVAT 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…
Read MoreMore 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…
Read MoreLa 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…
Read MoreVAT 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…
Read MoreNew 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…
Read MoreFixed 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…
Read MoreIVA y formación online ¿dónde se entiende prestado el servicio?
En un post anterior publicado en este blog el pasado día 3 de junio de 2020, hablábamos de la Sentencia del TJUE en el asunto C-647/17, Srf konsulterna AB. Dicha sentencia da las pautas para determinar el lugar de realización de las prestaciones de servicios consistentes en el acceso a eventos educativos (cursos, conferencias, seminarios…
Read More¿Sobrevivirá el dropshipping a la nueva normativa del IVA prevista para el 1 de julio de 2021?
Autores: Ana González Martínez y Fernando Matesanz Una forma muy habitual de operar hoy en día en el ámbito del comercio electrónico es a través del sistema conocido como “dropshipping”. Se trata de un esquema de ventas cuya principal característica es que el vendedor nunca recibe ni manipula el producto que está vendiendo. Cuando un vendedor que opera bajo el sistema de dropshipping recibe una orden de compra por parte de alguno de sus clientes a…
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