Digital platforms and VAT: AG reaffirms the role of Iitermediaries

On 10 April 2025, ECJ´s Advocate General (AG) issued his opinion in Case C-101/24, Finanzamt Hamburg-Altona v. XYRALITY GmbH. The case addresses the VAT treatment of services supplied electronically via a digital marketplace, focusing on the application of Article 28 of the VAT Directive and the determination of the place of supply under Articles 44…

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Platform economy: challenges and tax Implications under DAC 7 and VAT

The digital economy, particularly through the phenomenon of the “servitization” and the “platform economy,” has significantly transformed the interactions between businesses, consumers, and tax administrations. This shift represents an evolution from a traditional ownership-based model to one centered on access to services. In this new landscape, consumers benefit from improved accessibility and usage conditions for…

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Can formalism undermine the principle of VAT neutrality? Spanish courts take a step in the right direction

One of the cornerstones of the EU common VAT system is its neutrality. This principle ensures that the tax ultimately burdens the final consumer and should never become a cost for businesses or professionals who act merely as tax collectors. The VAT taxable person is, ultimately, a collaborator of the Tax Administration in the collection…

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ViDA. Tercera parte. Facturación electrónica y notificación digital de operaciones intracomunitarias

ViDA

En este nuevo post sobre el contenido de la propuesta denominada “VAT in the Digital Age” (ViDA) publicada  por la Comisión Europea el pasado 8 de diciembre de 2022, explicaremos el tercer pilar en el que se basa la misma. Los otros dos pilares son, como ya hemos explicado con anterioridad, el tratamiento en el…

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