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Publications and articles

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VAT and cryptocurrencies

07/06/2022

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

01/06/2022

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.

31/05/2022

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

07/03/2022

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

Case C-90/20, yet another case of VAT and compensation?

14/02/2022

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?

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

14/01/2022

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?

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

15/12/2021

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?

More vat rates, less distortion of competition?

15/12/2021

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
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