Fernando Matesanz of Spanish VAT Services explains how the Verifactu and Immediate Supply of Information invoicing systems fit into the EU’s VAT in the Digital Age reform
Fernando Matesanz of Spanish VAT Services examines a judgment confirming that denying input VAT and imposing joint liability may be applied together to combat fraud, provided the principle of proportionality is respected
Fernando Matesanz of Spanish VAT Services analyses a key European Court of Justice opinion on intermediaries and digital platforms under EU VAT law, clarifying liability for past digital transactions involving app stores and developers
Fernando Matesanz of Spanish VAT Services calls for a rethink of national VAT frameworks after two key judgments that support businesses correcting VAT when commercial transactions are altered, cancelled, or left unpaid
Fernando Matesanz of Spanish VAT Services examines a Court of Justice of the European Union ruling that curbs the automatic deregistration of VAT numbers, reinforcing the need for individualised assessments and proportionality in tax enforcement
Fernando Matesanz of Spanish VAT Services argues that reporting obligations for platform operators should be harmonised to prevent them from becoming ‘quasi-tax inspectors’ in a digital economy reshaped by servitisation
