The Central Economic-Administrative Court (TEAC) examines VAT deduction on vehicles for employees, security services for former directors, and the inclusion of tariff deficit in the prorate

The TEAC examines VAT deduction on leased vehicles, security services for former directors, and the inclusion of financial income and tariff deficit in the pro rata.

Tax advisor: Foreign Securities Holding Entities (ETVE): Considerations about the application of the ETVE regime

ETVEs are efficient corporate vehicles for investments abroad. These entities benefit from a special tax regime that significantly reduces the tax burden on foreign profits, which makes these vehicles highly attractive to international investors. However, the application of the special tax regime requires the fulfilment of several requirements. In the following, we will discuss the… Continue reading Tax advisor: Foreign Securities Holding Entities (ETVE): Considerations about the application of the ETVE regime