The Spanish Customs Tax Authority has published a note to remind companies that, as per next November 4th 2020, they must be “established in the EU” in order to appear as exporter in an EU export declaration (SAD) before the Spanish Customs. In doing so the Spanish Customs authorities are so applying the definition of “exporter” contained in the new Union Customs Code (UCC).  According to the UCC “any person having its registered office, central headquarters or permanent business establishment i...

Accessible at the website of the European Commission there is "My Trade Assistant", a tool that ombines existing tools such as the Market Access Database, the EU Trade Helpdesk and much more in a single tool which is mainly addressed for the use of small business looking to internationalise. Once the search criteria are entered (product code, country of origin, country of destination) this tool provides usefull relevant information in international trade. The results cover: Information specific ...

Law 4/2020 of 15 October regulating de Tax on certain digital services has been published at the Official Gazette of 16 October 2020. According to the Sixth Final provision and regardless of our comments below, the new Law is to come into force the 16th January 2021 after the 3 months since its publication contemplated therein are lapsed. This new, addressed as, indirect tax, with a tax rate of 3%, is to apply  to companies or groups that meet both the two thresholds mentioned in the Law, namely...

The European Commission has made available a search engine connected to its VAT Rate Database accessible through its site.  The engine allows searches using the following criteria:  Countries.Dates.Categories of goods or services.CN codes.CPA codes. You can access this resource at this link.

Portugal Makes it Mandatory to Declare the SAF-T Accounting File  

The CFE ECJ Task Force has prepared an Opinion Statement on the CJEU decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on progressive turnover taxes. The Court held that the imposition of the Hungarian progressive turnover-based tax on the telecommunication sector did not infringe on the EU fundamental freedoms or Article 401 of the VAT Directive, and that the question regarding the prohibition of state aid was inadmissible. Vodafone is especially important a...