Fernando Matesanz of Spanish VAT Services analyses a new royal decree, its implementation timetable, and the first points of tension with the EU’s VAT Directive
Fernando Matesanz of Spanish VAT Services examines how Case C-515/24 clarifies the scope of the VAT Directive’s standstill clause, with ramifications for Spain and beyond
The ruling clarifies that Spain cannot restrict VAT exemptions for general services directly necessary to independent groups’ exempt activities, says Fernando Matesanz of Spanish VAT Services
Fernando Matesanz of Spanish VAT Services welcomes a CJEU ruling clarifying how tax authorities should verify cross-border movement of goods to apply the VAT exemption
Fernando Matesanz of Spanish VAT Services explains how the General Court has clarified the application of triangular transaction rules in intra-EU supply chains involving four parties
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
