tax litigation

The Tax Agency may send notifications to an address different from the one provided by the citizen

Fernando Sivatte2026-04-02T13:55:23+02:002 April 2026|Categories: General, Tax Advice Blog|Tags: administrative notifications, Spanish Tax Agency, Supreme Court Spain tax, tax defence Spain, tax litigation, tax notifications Spain, Tax Procedure Spain, taxpayer rights Spain, TEAC|

The criteria regarding the validity of tax notifications has once again sparked debate in Spain following a recent decision issued on 25 March by the Central Economic-Administrative Court (TEAC). [...]

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 [...]