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On 7 March 2013, the European Union Court of Justice (the "ECJ") released its decision in GfBk Gesellschaft für Börsenkommunikation mbH v. Finanzamt Bayreuth (C-275/11). The case concerned the VAT treatment of certain outsourced investment...

One of the mains changes to the new regulation on Spanish Real Estate Investment Trusts or REITs, pursuant to amendments made by virtue of Law 16/2012 to Law 11/2009 governing such companies, consists of allowing the REITs to list their shares not only on regulated...

Una de las principales novedades de la nueva regulación de las Sociedades Cotizadas de Inversión en el Mercado Inmobiliario o SCIMIs, tras los cambios introducidos por la Ley 16/2012 en la Ley 11/2009 reguladora de estas sociedades, consiste en...

The European Commission today published its detailed proposal for an EU Financial Transaction Tax to be implemented under the "enhanced cooperation procedure" across France, Germany, and nine other EU Member States. If adopted, most equity, debt and...

Yesterday's ECOFIN meeting resolved to use the "enhanced cooperation procedure" to implement an EU financial transaction tax across France, Germany, and the nine other EU Member States that wish to do so. Most equity, debt and derivative transactions...

1. Novedades introducidas en la configuración del tipo básico del delito de defraudación tributaria. 2. La nueva configuración tributaria en el desito de defraudación tributaria 3. Nueva circunstancia de atenuación...

1. New events of VAT self-charge and potential avoidance of the VAT financial cost 2. Amendment of Article 108 of Spanish Securities Market Law

1. Nuevos supuestos de autorepercusión y potencial eliminación del coste financiero del IVA 2. Reforma del artículo 108 de la Ley del Mercado de Valores

Main characteristics of the new regime for SOCIMIs: 1. Zero taxation on the SOCIMI. 2. Obligatory trading on regulated markets or multi-lateral trading systems (i.e. MAB). 3. Obligatory distribution of the year's profits by means of a distribution of dividends...

Creation of a tax on the sale of electricity.   Creation of taxes on the production and storage of radioactive waste.   Changes to the Hydrocarbons Tax and the Special Tax on Coal.   Creation of a canon for the use of continental...