The new business models that have emerged from the widespread use of new technologies, a legacy of the digital revolution that brought about the arrival of information and telecommunications technology in the mid-20th century, have had a disruptive impact on national tax systems, who must face a complex scenario marked by: • New schemes of fraud and emptying of tax bases.• Lack of neutrality (local economy vs relocated companies).• Loss of legal certainty derived from the complexity/lack of adap...

  Next 16, 17 and 18 February 2022 we will assist to the TTL Travel VAT Conference 2022 (TTL TVC 2022) to be held at the Robinson Club Cala Serena Mallorca. This is one of the yearly events organized by Tax, Tourism and Law (TTL), a network we form part integrated by lawyers and VAT advisors from different countrieswho provide especialized advise to companies of the tourism sector. The aim of the conference is to joint representatives of the different stakeholders of this sector (European instit...

As a co-author, I am proud to announce that the European VAT Handbook 2021/2022 is available with the following contains: ? Detailed essential VAT information in Europe ? 30 countries ? 624 pages   Given the profile of the professional that contribute to the book, the topics thar are covered and the way in which they are treated are eminently practical and aim to point out to those aspects that, according to experience, need to specifically considered from a VAT point of view  by those companies...

As much publicized in the media, since the 1st July 2021 there is a new scenario of the VAT treatment of the B2C distant sales of goods of companies operating from outside the European Union when selling to final consumers in any of the 27 member states.   This represents a drastic change in the previous existing status quo where most of these sales benefited from the, now eliminated, exemption for small parcels under 22 Euros, which created an unfair competition as regards the European companie...

The so called “Suministro Inmediato de Información” (“Immediate Information Supply”) or SII, consists of the obligation to file electronically through the website of the Spanish Tax Agency (AEAT), in almost a “real time” basis, the data for all the transactions that must be included in the Spanish VAT registers.   This obligation affects those companies operating in Spain which, due to their operative, become taxable subjects for Spanish VAT purposes and must file VAT returns in a monthly basis,...

Since hidden in Chapter V, composed of a single article 10, pages 49860 to 49883, of "Royal Decree-Law 7/2021, of April 27, transposing the directives of the European Union in competition matters, prevention of money laundering, credit institutions, telecommunications, tax measures, prevention and repair of environmental damage, displacement of workers in the provision of transnational services and defense of consumers" (published in the Official Gazette of 28 April) 2021), it is perhaps of inte...