Spanish VAT Services

Fernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid

Fernando Matesanz of Spanish VAT Services examines a Court of Justice of the European Union ruling that curbs the automatic deregistration of VAT numbers, reinforcing the need for individualised assessments and proportionality in tax enforcement

Fernando Matesanz of Spanish VAT Services argues that reporting obligations for platform operators should be harmonised to prevent them from becoming ‘quasi-tax inspectors’ in a digital economy reshaped by servitisation