With certain exceptions, VAT returns resulting to pay cannot be postponed and must be paid within the corresponding voluntary period, which deadline is:  1. For quarterly VAT returns (small companies), up to the 20th of the month following the quarter to declare.  2. For monthly VAT returns (companies with a turnover exceeding 6 million Euros), up to the 30th of the month following the one to declare.  The failure to pay within said voluntary period would trigger the executive collection procedu...

A call-off stock situation between a Member State and the United Kingdom , started before the end of 2020, can in principle continue during a period of 12 months, so as a maximum up until the end of 2021. According to Article 51(1) of the Withdrawal Agreement2, the VAT Directive shall apply in respect of goods dispatched or transported from the territory of the United Kingdom to the territory of a Member State, and vice versa, provided that the dispatch or transport started before the end of the...

Every year trillions of Euros worth of goods are imported into EU, with the EU-27 now accounting for around 15 % of the world’s trade in goods. The European Union is implementing a new customs pre-arrival security and safety programme, underpinned by a large-scale advance cargo information system – Import Control System 2 (ICS2). The programme is one of the main contributors towards establishing an integrated EU approach to reinforce customs risk management under the common risk management frame...

The platform HomeAway (now Vrbo) provides intermediation services in the sector of tourism accommodation whereby it publicised apartments for rent by their owners, takes care of the reservation process including the collection of signals and offer a help-desk service obtaining a commission from hostess. The company running the website (HomeAway Spain SLU) was required by the Catalan administration to remove from the site all announces offered for tourism accommodation which did not comply with t...

Given the economic crisis resulting from the pandemic, the possibility to reduce the taxable base declared by the company for the case that a client, totally or partially, fails with its payment obligation, has significant practical implications and made it worthwhile to remind the conditions under which such a reduction is possible in the Spanish VAT regulations.   Furthermore, the impact on this issue of the Order from the Court of Justice of the European Union (CJEU) on the Ramada Storax case...

Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts through transfers through collaborating financial entities has been published at the Official Gazette of 4 February 2021.   With effect since the 15th of March 2021, this resolution introduces the possibility to pay most tax debts via bank transfer. For non-resident companies this constitutes an important novelty since, until now, ...