Articles of interest

The judgment of the CJEU of 13 November 2025, in case C-639/24, FLO VENEER, constitutes a decision of particular relevance in relation to the VAT  exemption applicable to intra-Community supplies of goods. In particular, it clarifies the scope of Article 45a of the VAT Implementing Regulation and rejects excessively formalistic administrative interpretations that make the…

The judgment of the General Court in case T-646/24 addresses a classic issue of VAT on intra-Community transactions, namely the application of the triangular transactions regime in supply chains that are more complex than the standard “ABC” scheme. In particular, the case concerns a chain involving four parties. In the case at hand, a company…

The recent case C-515/24, Randstad España, S.L.U. v. the Spanish State Administration, raises an unprecedented question in the field of VAT: can a Member State acceding to the EU introduce limitations on the right to deduct VAT at the very moment of its accession, relying on the stand-still clause laid down in Article 176, second…

Digitalization has placed platforms at the center of how services are priced and delivered, from ride-hailing and short-term accommodation to streaming, reservations and payments. The decisive issue for VAT is not only technological but also legal and economic. Does the platform act in the name and on behalf of the underlying supplier, or in its…

El Real Decreto 1007/2023, que introduce la figura de VERIFACTU, aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas informáticos de facturación (SIF) cuyo objetivo principal es la lucha contra el fraude, impidiendo la utilización del software de doble uso. Los SIF deben tener la capacidad (no la obligación), de remitir por…

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…

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…

Just a few days ago, the Court of Justice of the EU (CJEU) issued a judgment (Case C-146/22, YD) on the power of Member States to apply reduced VAT rates to certain supplies of goods and services.