The Spanish Tax Agency has recently launched a special plan to check on taxpayers who repeatedly record tax losses on their Corporate Income Tax returns, which can be carried forward and offset in subsequent periods. The move was revealed in the 2020 General Tax Control Plan, which was recently published and notably includes…

    The Supreme Administrative Court of Sweden recently lodged a request for a preliminary ruling with the Court of Justice of the European Union (CJEU), on whether a branch and its principal establishment (that is, its headquarters in another jurisdiction), where the latter is part of a VAT group, are considered independent parties for…

    For foreign companies interested in operating in the EU, it is important to know when a structure is regarded as a fixed establishment (FE) for VAT purposes. In this respect, Advocate General Kokott’s preliminary findings in case C-547/18, on whether or not a subsidiary constitutes a FE, are particularly relevant. The events that…