Fernando Matesanz of Spanish VAT Services explains why EU member states could apply up to five different VAT rates following ECOFIN’s recent agreement on the EU’s VAT system.
Fernando Matesanz of Spanish VAT Services considers Article 9a of the VAT implementing regulation and whether an intermediary such as a digital platform acts in its own name or in the name of another person.
Fernando Matesanz of Spanish VAT Services looks at a case that focuses on the controversial issue of VAT penalties and considers whether the latest judgments from the ECJ are moving towards a harmonised criterion.
