Fernando Matesanz of Spanish VAT Services explains how a General Court judgment clarifies that VAT group status does not extend exemption eligibility, reinforcing the importance of the supplier’s individual recognition
The CJEU’s Stellantis ruling builds on recent case law concerning the VAT implications of transfer pricing adjustments and highlights an often overlooked interaction, says Fernando Matesanz of Spanish VAT Services
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
