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Jorge Gómez Alguacil on Muck Rack

Jorge Gómez Alguacil

As seen in: Lexology, Mondaq, Global Compliance News
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Articles

Spain Shakes Up VAT Standards: Local Branches Can Be Treated As Separate Taxable Persons Outside A Vat Grouping - Impact On Financial And Insurance Industries - Tax Authorities - European Union

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By Ángel Calleja, Jorge Gómez Alguacil
| Mondaq
The Spanish Tax Authorities (STA) have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches may be subject to VAT when the branch is deemed to operate independently. This stance, based on a broad reading of the Court of Justice of the European Union (CJEU) FCE Bank judgment, has been applied even when branches are not part of VAT groupings.
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Europe: VAT on imports - update on exempted carriage services and concept of "importer" in the European Union/United Kingdom

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By Jochen Meyer-Burow, María Saavedra Delso, Jorge Gómez Alguacil, Adam Peacock Verified, Thijs van Luijt
| Lexology Verified
In brief There are different issues around the VAT on imports that taxpayers must face when dealing with VAT compliance: the taxable amount, customs authorities, the concept of importer, VAT deduction, simplified regimes, etc. In this article, we will review two hot topics related to import VAT.
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Spain: Customs Authorities issue new guidelines on provisional customs value

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By Jorge Gómez Alguacil
| Global Compliance News
The Spanish Customs Authorities (“SCA“) have released new guidelines (available only in Spanish) on provisional customs values and simplified declarations. The aim is to clarify the utilization of simplified declarations foreseen in Article 166 of the UCC due to the high number of queries from operators. The current guidelines supplement previous guidelines on this issue (our tax alert about them can be found here).
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