Fernando Matesanz of Spanish VAT Services examines how the opinion delivered in case C-515/24 addresses whether Spain could limit VAT deduction rights at the moment of its EU accession under the standstill clause
Fernando Matesanz of Spanish VAT Services explains how EU VAT rules classify digital platforms as deemed suppliers when they act in their own name, outlining the legal, economic, and practical implications
Fernando Matesanz of Spanish VAT Services explains how the Verifactu and Immediate Supply of Information invoicing systems fit into the EU’s VAT in the Digital Age reform
Fernando Matesanz of Spanish VAT Services examines a judgment confirming that denying input VAT and imposing joint liability may be applied together to combat fraud, provided the principle of proportionality is respected
Fernando Matesanz of Spanish VAT Services analyses a key European Court of Justice opinion on intermediaries and digital platforms under EU VAT law, clarifying liability for past digital transactions involving app stores and developers
Fernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid
