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Tax Newsletter - October 2019 | Judgments
Tax ruling: The burden of proof for state aid lies with the European Commission
The General Court of the European Union has concluded in two recent judgments that the burden of proof for the existence of state aid in the tax rulings issued by the tax authorities to companies lies with the European Commission (EC).
Tax Newsletter - October 2019
The deadline to submit the Stamp Tax monthly declaration of January and February of 2020 was extended to 20 April 2020
Following the publication of the Ministerial Order no. 339/2019, 1 October, which approved the new Stamp Tax…
Poland implements new rules for making payments to VAT taxpayers
Starting from November 1st 2019, Poland has implemented new rules for making payments to VAT taxpayers under which in particular cases the amount of VAT must be paid to the separate bank account of the supplier (so called split-…
Deadline to inform the tax authorities about the establishments where invoices are issued was extended to 30/06/2020
As mentioned before, SIMPLEX+ Program created a new obligation of communication that VAT taxpayers have to comply, electronically, in order to inform the Portuguese tax authorities (“PTA”) about their establishments where invoices are issued,…
The new Protocol of the Spain-US tax treaty has been published in the Official State Gazette
The new tax treaty will take effect on 27 November 2019.
New procedures approved for providing proof of tax residence of foreign pension funds and collective investment vehicles
The aim is to remove obstacles faced by some entities for accessing exemptions due to difficulty to prove their tax residence.
The Garrigues Partners’ Meeting approves the appointment of 16 new equity partners
Of the 12 new partners named in Spain, five are women. The other four partners belong to international offices: three in Latin America and one in Portugal
Tax Newsletter - September 2019 | Legislation
Tax Newsletter - September 2019 | Resolution Requests
Tax Newsletter - September 2019 | Decisions
