Firm

Marie Hedin and Jennifer van der Gronden of KPMG Sweden hope for clarification from the CJEU after a referral by the Supreme Administrative Court regarding whether the tax agency’s approach aligns with the VAT Directive

Jian Cheng Ku and Roland Kleimann of DLA Piper Netherlands analyse how financing structures involving Dutch borrowers have changed since the introduction of a ‘blacklist’ of low-tax jurisdictions

While the definitive move is yet to be made on Spain’s path to mandatory electronic invoicing between companies, Fernando Matesanz of Spanish VAT Services reports on a notable development and identifies several current issues