In rulings on May 12 and June 21, 2017, The Arbitration Board of the Economic Agreement accepted the legal principle handed down by the Supreme Court in its judgements of December 13, 2016 and January 31, 2017, in relation to each of the disputes brought before the Arbitration Board of the Agreement between the Treasury of the Autonomous Community and the State Tax Administration Agency (AEAT), which ruled that the operation consisting of supplying fuel to third party installations between a company and its customers, with the latter making cash payment by using a card issued by that company and accepted by the third party supplier was a delivery of goods, in contrast to the opinion of the AEAT, which saw it as a provision of financial services. Moreover, in a ruling on June 21, the Arbitration Board upheld the criterion of the Provincial Treasury of Alava in the dispute raised by the AEAT, in relation to the connection point applicable to supplies of goods when products have been transferred between the seller’s own premises located in territories subject to common and provincial legislations.

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