Tributario

  • Poland expects that the new PPP Law will pave the way for hundreds of projects in the coming years

    The new Public-Private Partnership (PPP) Law, approved by the lower house of the Polish Parliament (Sejm) last July, aims to establish a regulatory framework supporting both government agencies and private companies in jointly carrying out major service provision projects.

  • EU publishes amendments to VAT legislation affecting intra-Community trade

    Call-off stock or consignment stock is specifically regulated, changes are introduced into chain sales, and requirements are laid down for applying the exemption to intra-Community supplies of goods.

  • Tax Newsletter – November 2018

    Tax auditors are only allowed to review the neutrality regime at the company electing it

  • Tax Newsletter - November 2018 | Legislation of interest

  • Tax Newsletter - November 2018 | Judgments

  • Tax auditors are only allowed to review the neutrality regime at the company electing it

    A TEAC decision rejected the argument that the tax agency is allowed to audit the shareholders that made a contribution of a line of business to a company because verification of the requirements to elect the special deferral regime must be carried out at the beneficiary company.

  • Tax Newsletter - November 2018 | Decisions and Rulings

  • Garrigues and the AELR present the book 'El Régimen Fiscal de las Operaciones de Arrendamiento Financiero’ on the tax regime applicable to finance lease operations

    Garrigues and the Asociación Española de Leasing y Renting (AELR) (Spanish association of finance and operating lease entities) presented the work entitled “El Régimen Fiscal de las Operaciones de Arrendamiento Financiero” at an event held at the firm's main offices in Madrid. The participants at this event included the chairman of the AELR, José Coronel de Palma y Martínez-Agulló; the chairman of the Spanish Accounting and Audit Institute (ICAC), Enrique Rubio; and Eduardo Abad, the partner in charge of Garrigues’ tax department, who coordinated the work of the group of experts from the firm by which this book was produced.

  • Latest amendments to the VAT Directive: changes to the reverse charge mechanism and to the applicable VAT rates on electronic books

    The Official Journal of the European Union published two VAT amendments this week: one extending the time period for the reverse charge mechanism in certain transactions, the other concerning the ability to charge reduced rates on electronic books, as occurs with paper books.

  • Lenders will pay stamp tax on mortgages and will not be able to deduct it for corporate income tax purposes

    From November 10, 2018, the party liable for stamp tax on the creation of mortgage loans will be the lender. This is the rule laid down by Royal Decree-Law 17/2018, of November 8, 2018, published in the Official State Gazette of November 9.