Fernando Matesanz of Spanish VAT Services provides an emphatic response to the question of whether invoices are still required and explains an interesting related case at the Court of Justice of the European Union.
Fernando Matesanz of Spanish VAT Services welcomes a Spanish Supreme Court judgment rejecting the excessive formalism of Spanish legislation and indicating alignment with the EU on VAT, but says more should be done.
Fernando Matesanz of Spanish VAT Services welcomes a European Court of Justice (CJEU) ruling that joint and several liability on import VAT can only be applied after an explicit provision from member states.
