European Commission Refers Spain to CJEU for Failing to Implement Special VAT Scheme for Small Enterprises and Other VAT Rules

The European Commission has announced its decision to refer Spain to the Court of Justice of the European Union (CJEU) for failing to implement (transpose) the special VAT scheme for small enterprises, as well as place of supply rules for certain services when they are streamed or otherwise made virtually available, and the VAT special scheme for second hand goods, works of art, collectors' items, and antiques.

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Commission decides to refer Spain to the Court of Justice of the European …