Foundation activities
Publications and articles
Spanish version
VAT 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…
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Tipos reducidos del IVA, distorsiones de la competencia y fiscalidad más verde
El pasado día 5 de abril, se publicó en el Diario Oficial de la Unión Europea la Directiva 2022/542, por la que se modifica la Directiva del IVA en lo…
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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”…
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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…
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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…
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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…
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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.…
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More 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…
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Past events
- Date of the event: 10th February 2022.
- Lugar: Online event
- Topic of the conference: VAT and the digital economy
- Number of attendees: 223
- Link to the site of the event