CJEU

The CJEU confirms the Spanish limitation on VAT deduction for recreational and client entertainment expenses

Fernando Sivatte2026-03-18T18:03:07+01:0018 March 2026|Categories: Tax Advice Blog|Tags: CJEU, client hospitality expenses, Corporate taxation, entertainment expenses, EU VAT Directive, indirect taxation, Spanish tax law, tax law, tax litigation, VAT Compliance, VAT deduction|

The Court of Justice of the European Union (CJEU) has issued its Judgment of 12 March 2026 (Case C-515/24, ECLI:EU:C:2026:190) in response to the request for a preliminary ruling [...]

VAT and transfer pricing: the CJEU and the Supreme Court set new rules for intragroup transactions and cash-pooling

ETL ILIA2026-01-12T14:36:09+01:005 December 2025|Categories: Uncategorized|Tags: CJEU, Corporate Income Tax, Intra-group Transactions, Precios de transferencia, SMEs, Supreme Court, Tax Documentation, TJUE|

Recent rulings from the CJEU and the Supreme Court redefine the treatment of VAT, transfer pricing, and cash-pooling arrangements in intragroup transactions. These interpretations require companies to review their [...]