argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: spain - intra U.E. trade - Vat

In the Royal Decree Law 3/2020 of 4 February 2020, the Directives of the European Council n. 2018/1910 of 4 December 2018 and n. 2019/475 of 18 February 2019, have been implemented in the Spanish legal system and, with them, Spain has adapted its VAT legislation to E.U. legislation, trying to simplify and harmonize trade within the European Union. The provisions introduced by Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 should also be taken into consideration.
This transposition introduced the so-called “quick fixes” in Spanish legislation, which simplify and harmonize some VAT rules applicable to intra-community trade; in particular, the rules on exemption from VAT for supplies of goods shipped to another Member State, call-off stocks, and chain transactions.