Bové Montero attends the Congress of the German-Spanish Association of Jurists   From 16 to 18 September the German Desk team of Bové Montero y Asociados participated in the annual Congress of the German-Spanish Association of Jurists that took place in Tarragona. Such events bring together legal and economic professionals from Germany and Spain…

    Loi relative aux mesures de prévention et lutte contre la fraude fiscale[1]   La nouvelle Loi relative à la lutte contre la fraude fiscale a été récemment publiée. D’une part, la loi transpose les Directives de l’Union Européenne (« l’UE ») contre l’évasion fiscale, et d’autre part, introduit des changements afin de fixer les critères…

  Author: Andreu Bové, Partner of Bové Montero y Asociados   On 1 July, the scope of the so-called “”One Stop Shop” for VAT will be extended. Currently this “one-stop” tax collection system is already being used for certain telecommunication services. The implementation of this new “One Stop Shop (OSS)” system has as its main…

En raison de l’approbation et l’entrée en vigueur de la Loi portant création d’une taxe sur les services numériques et son règlement d’application, en termes pratiques, les entreprises soumises à cette obligation doivent déposer leur première déclaration au cours du mois de juillet 2021. Une brève description de la situation fiscale internationale et de l’application…

  Author: José Mª Bové.  President of Bové Montero y Asociados.   We auditors are faced with an unusual financial year conditioned by Covid-19, in the context of our work on the preparation and oversight of the annual accounts. At the same time, there have been noteworthy regulatory developments such as the recent adoption of…

  On 1st January 2021, changes to e-commerce legislation in the UK came into effect. Following on from these, on 1st July 2021, the EU will change the VAT-legislation on e-commerce, bringing in a new set of rules, with different implications for distance sellers acting from within or outside of the EU. If your business…

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