Category Customs

Import Control System 2 (ICS2)

Every year trillions of Euros worth of goods are imported into EU, with the EU-27 now accounting for around 15 % of the world’s trade in goods. The European Union is implementing a new customs pre-arrival security and safety programme, underpinned by a large-scale advance cargo information...

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Spain: The payment of VAT returns under a declared emergency. Application of the general postponement regime under anomalous circumstances when no special provisions are contemplated by the emergency regulations.
Spain-UK. The recovery of input VAT by non-established companies after Brexit. Reciprocity required.
The problem of determining the VAT turnover of non-resident companies operating in Spain under direct registration. Criteria of the Spanish Tax Agency
Spain. COVID-19 crisis. Extension of deadlines for the filing and payment of taxes for small companies.