Spanish VAT Services

Fernando Matesanz of Spanish VAT Services considers Article 9a of the VAT implementing regulation and whether an intermediary such as a digital platform acts in its own name or in the name of another person.

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.

Fernando Matesanz of Spanish VAT Services considers whether the VAT regulations for e-commerce will really simplify things for companies.