Posts by Fernando Matesanz | Managing Director de Spanish VAT Services Asociados
CJEU: joint and several liability on import VAT can only be applied after an unequivocal and explicit provision from Member States
On 12 May 2022 , the Court of Justice of the European Union (CJEU) issued a judgment (case C-714/20, U.I. Srl) concerning the joint and several liability of the indirect customs representative for the payment of import VAT.
Read MoreVAT and cryptocurrencies
The VAT treatment of transactions carried out with certain crypto assets is a controversial issue as these are products that are difficult to classify from a legal perspective and are constantly evolving due to the fast changes that exist in the digital economy. The CJEU already issued an opinion on the VAT treatment of bitcoin…
Read MoreNIF – 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…
Read MoreThe 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…
Read MoreCase 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 More