The European Commission has decided today to postpone the entry into force of two EU taxation measures to take account of the difficulties that businesses and Member States are facing at the moment with the Coronavirus crisis. First, the Commission has proposed to...
Pascal Saint-Amans, the Director of the Centre for Tax Policy and Administration at the OECD, announced that the negotiation timeline for new digital taxation proposals has been impacted by the pandemic. Previously, governments were expected to agree on a set of...
In our previous entry we subjected our comments to any changes that may result from future legislative and administrative measures. They now have been produced with the publication Today in the Official Gazette of Royal Law-Decree 8/2020 of 17 March (the Royal...
Subject to any changes that may result from the new expected legislative and administrative measures caused by the COVID-19 crisis, the existing situation regarding the Spanish VAT obligations of non-resident companies operating in the Spanish territory is as follows....
Royal Law-Decree 3/2020 of 5 February has been published at the Official Gazette of 5 February 2020 (the RDL) in order to, among other European regulations, transpose to the Spanish legislation Council Directive 2018/1910 and Council Implementing Regulation...