VAT penalties and the principles of proportionality and neutrality Fernando Matesanz of Spanish VAT Services looks at a case that focuses on the controversial issue of VAT penalties and considers whether the latest judgments from the ECJ are moving towards a harmonised criterion. By Fernando Matesanz October 11 2021
Spain: Introduction of DAC6 transposition regulations By Juan Luis Zayas & Nicolás Cremades June 04 2021
Win for non-EU funds in Spanish Supreme Court ruling By Álvaro de la Cueva & Salvador Pastoriza April 28 2021
Titanium case and fixed establishments for VAT purposes: Has anything really changed? By Fernando Matesanz July 12 2021
Complex VAT rules to make e-commerce simpler: A Spanish perspective By Fernando Matesanz June 30 2021
Spanish court says TP adjustments to the median must be grounded on comparability defects By ITR Correspondent July 18 2019
Spain: Spanish National Appellate Court says transfer pricing adjustments to the median... By Alejandra Aguirre July 10 2019
An industry perspective: Financial services, life sciences and automotives By ITR Correspondent March 05 2019
Spain's Supreme Court: Severance paid to senior managers is exempt By Abigail Blanco Vázquez March 05 2020
Supreme Court rules on consistency between valuation for customs duty and corporate inc... May 31 2010
Spain: Analysing new bills on digital services and financial transactions By Álvaro de la Cueva & José Carlos Ruiz Cabanes April 06 2020
Spain: Spanish Constitutional Court reviews minimum corporate income tax prepayments By Ángel García & Isabel Cortés March 21 2019
