Recuperación del IVA en créditos incobrables. Otro paso en la buena dirección

Salvo la excepción que supone el régimen especial del criterio de caja, las cuotas del IVA devengadas como consecuencia de entregas de bienes o de prestaciones de servicios deben ser ingresadas a la Agencia Tributaria, independientemente de que las mismas hayan sido pagadas por el destinatario de dichos bienes o servicios. 

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NIF – 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…

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The 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…

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VAT and online events. Light at the end of the tunnel?

VAT 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…

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VAT penalties and the principles of proportionality and neutrality. Towards an EU “harmonized” criterion?

VAT 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…

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