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SII Spain. Ministerial Order with technical specifications published
European Economic and Social Committee adopts opinion on VAT Action Plan
Communication on a European agenda for the collaborative economy


European Commission Publishes Explanatory Notes on the Place of Supply Rules for Services Connected with Immovable Property



The European Commission (“the Commission”) has published Explanatory Notes to clarify the application of specific provisions of the VAT Implementing Regulation relating to the place of supply of services connected with immovable property, which will become effective in 2017.  

These Explanatory Notes, which offer fairly extensive guidance, are considered a “work in progress” and aim to provide a better understanding of the new provisions covered by Articles 13b, 31a and 31b of the VAT Implementing Regulation as they apply to services connected with immovable property contained in Article 47 of the VAT Directive.

16th International School on Indirect Taxation


In collaboration with at least 25 VAT experts from about 17 European countries who will lead the workshops, discussions and seminars.

28, 29, 30 September, 1 and 2 October 2015

Crowne Plaza Hotel, Antwerp

More information on 

Renounce to the exemption in second or subsequent sale of immovable property


Sentence of Supreme Court of 15 January 2015:

An express renounce to the exemption at the sale deed is not necessary being enough that the changing of VAT is mentioned.

Source: ACTUM Fiscal, week 21

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