Spanish VAT Services

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

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