Archivo de la etiqueta: ECJ

Spanish Tax Advisor: Can self-reported VAT payments be deducted, even when there is a subjective simulation regarding suppliers?

From B Law & Tax we analyze the deductions of the VAT payments even if we do not know the suppliers of the goods.

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International Tax Advisor: MLRI mortgages return to Europe: a judge in Barcelona will elevate the case

From B Law & Tax we analyze the return to the TJUE of the case of the IRPH mortgages.

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The ECJ reviews “final losses” derived from a residency change

En la resolución del caso C-405/18 AURES el Tribunal revisa su doctrina en base a la competencia de los Estados para considerar las pérdidas acumuladas en la anterior residencia

From B Law & Tax we analyze the reviews from the EJC to final losses doctrine with regard to the change of tax residency and the tax losses incurred in the previous State of tax residency.

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