L’affaire C-207/23 devant la Cour de justice de l’Union européenne (CJUE) porte sur l’application de la TVA en vertu de la directive 2006/112/CE en ce qui concerne le transfert gratuit de la chaleur du biogaz par Y KG à d’autres entreprises pour des activités telles que le séchage du bois et le chauffage des champs…
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…
On 19 May, Bové Montero y Asociados held a conference on the « New accounting standards on revenue recognition » given by Daniel Masferrer, Audit Manager of the Firm. Daniel is Economist, holds a Master’s degree in Accounting and Finance from the University of Phoenix (Arizona), is a Chartered Accountant (ROAC) and a Certified Public Accountant…
The new e-commerce VAT rules will enter into force in Europe on 1 July 2021 and aim to regulate online sales of goods and services from businesses to consumers (B2C) within the European Union. Currently, EU taxation of online sales is based on a threshold system: if a business exceeds a certain sales threshold in…
The new e-commerce VAT rules will enter into force in Europe on 1 July 2021 and aim to regulate online sales of goods and services from businesses to consumers (B2C) within the European Union. As the date approaches, the new regulation is generating uncertainty as it will affect all online sellers, digital platforms or marketplaces,…
