Questions referred 1) Is Article 59a(b) of Directive 2006/112/EC, 1 as amended by Article 2 of Directive 2008/8/EC, 2 to be interpreted as meaning that the use of roaming services in a Member State in the form of access to the national mobile telephone network for the purpose of establishing incoming and outgoing connections by a ‘non-taxable end customer’ temporarily resident in that Member State constitutes ‘use and enjoyment’ in that Member State which justifies the transfer of the place of s...

The portal of the Spanish Tax Agency (AEAT) has published a new section where all the information about the new VAT regime for electronic commerce is gathered. As has been widely commented in the media, as of July 1, 2021, all member states must have transposed the new special one-stop-shop regimes provided for in Council Directive 2017/2455 into their regulations. The Spanish regulations carrying out this transposition are in process. The new OSS regimes are of optional application by the compa...

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...