Manuel Pérez de Algaba

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Manuel Pérez de Algaba

Transposición de la Directiva ATAD. Reseña del artículo “El aggionarmento de la cláusula general antiabuso”

Jueves, 18 Marzo 2021

Manuel Pérez de Algaba

General Cuestiones varias tributarias

Como es su costumbre, magnífica contribución del profesor Cesar García Novoa al blog “Taxlandia” acerca de la evolución de la figura de las cláusulas anti elusión en derecho fiscal comparado y cómo ello desemboca en el Plan BEPS de 2013 de la OCDE y en el denominado la BEPS europeo y su principal expresión la Directiva 2016/1164 del Consejo de 12 de julio (Anti Tax Abuse Directive, ATAD). Se señala cómo el artículo 6 de la ATAD, recogiendo los perfiles jurisprudenciales de la figura, incluye u...

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VAT Committee: Call-off stocks and Brexit

Lunes, 15 Marzo 2021

Manuel Pérez de Algaba

General European VAT

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...

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Import Control System 2 (ICS2)

Lunes, 15 Marzo 2021

Manuel Pérez de Algaba

Customs

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...

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“Collaborative economy”. Some comments on the occasion of the sentence where the Spanish Supreme Court pronounces on the case HomeAway Spain vs the Catalan regional administration.

Jueves, 04 Marzo 2021

Manuel Pérez de Algaba

Spanish VAT

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...

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Spain: Reduction of the VAT taxable base due to bankruptcy of EU non-established clients after the Ramada Storax case (C-756/19). Possibility to apply for the correction of filed VAT returns on a retroactively basis?

Domingo, 21 Febrero 2021

Manuel Pérez de Algaba

General

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...

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Spain: The payment of tax debts via direct bank transfer from abroad will be possible

Miércoles, 10 Febrero 2021

Manuel Pérez de Algaba

General

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, ...

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