We are pleased to share some good news with you. HLB has maintained its place among the top 8 global networks in the International Accounting Bulletin’s (IAB) 2025 World Survey rankings. HLB is a global network of independent advisory and accounting firms, and at Bové Montero, we are proud to have been part of it…
On 26 March, the German Chamber of Commerce for Spain organised an after-work event at Fàbrica Moritz Barcelona, which included a business talk on “How to Manage the AI Revolution: From Risks to Best Practices”, which was led by Paul Berenguer (Business Intelligence & AI Solutions Manager). The session explored strategies for harnessing the Artificial…
On 20 and 21 March 2025, the International Fiscal Association (IFA) European Region Conference took place in Budapest under the motto “Tax Competition in Europe in 2025”. This forum, organised by the IFA – one of the leading international associations dedicated to the study and development of tax law and policy – brought together industry…
The latest developments in Value Added Tax legislation are described below. 1. 2025 Tax Rates: A 4% VAT rate applies to the following food products: bread; breadmaking flours; natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated, powdered and fermented (*) milk; cheese; eggs; fruit; vegetables and greens; legumes; tubers; cereals that are natural products…
On 11 March, the Honorary Consulate General of Austria in Barcelona hosted a reception in honour of the delegation of the Upper Austrian Parliament, led by its President, Max Hiegelsberger. The event was hosted by José María Bové, founding partner and president of Bové Montero and Honorary Consul General of Austria. The Austrian Ambassador to…
Where there is ‘unity of decision-making’, national tax authorities cannot refuse to recognise the group, even if this reduces their tax revenue. Intra-group transactions are exempt from VAT, according to a recent ruling by the Court of Justice of the European Union (CJEU). The exchange of goods or services between different business units does…
At Bové Montero, we are taking another step forward in our history and we are delighted to share with you our new corporate image, more modern and in line with our vision for the future. This new graphic identity will be followed by other new developments that will help us grow with the same values…
Case C-184/23 before the Court of Justice of the European Union (CJEU) concerns the application of VAT to intra-group transactions under Directive 2006/112/EC. Specifically, it concerned the case of a German public-law foundation ‘S’, which was the parent company of a university (which managed a university medical centre) and a company called ‘U-GmbH’. In…
Once again this year we have teamed up with the Spanish Institute of Chartered Accountants (ICJCE) to organise the latest edition of the ‘Tax Webinar Series’, which consists of four sessions covering different key aspects of taxation. The aim of these sessions is to reinforce and update the tax knowledge of professionals in the audit…
London was the setting for the first HLB ESG Forum 2025, a key event on the international calendar for companies and experts in environmental, social and corporate governance (ESG). Organised by HLB International, the forum brought together specialists from around the world to discuss the best ESG strategies and policies and their impact on the…
