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Law courts doctrine
Sunday, 16 de April de 2017

In its ruling of 13 December 2016, the Supreme Court classified as delivery of goods the contract under which an organisation provides its customers with supplies of fuel at the premises of third parties for which delivery was previously agreed between the clients of the former. The taxation authorities had denied that there was a prior transfer of the fuel to the intermediary, stating that the transfer occurred only between the supplier and the end clients, so that it understood that the relationship between the intermediary and the latter, who was provided with a credit card to pay for the supply, must be classified as the provision of financial services, located for the purposes of the Navarre Agreement at the tax domicile of the person liable to pay tax, in common territory.
Finally, in a ruling of 31 January 2017, the Supreme Court confirmed its previous doctrine, stating that the delivery of fuel by the seller from tanks owned by CLH must be understood as located in the territory in which these fiscal tanks are located, rejecting the application to the case of the ruling brought in on 13 April 2011 in the case of Rover.
For its part, the Supreme Court of the Basque Country handed down a ruling on 22 November affirming the legal capability of the Historic Territories to regulate a joint & several liability regime different from that envisaged in common regulations, based on authority under the Basque provincial charters to maintain, set and regulate their own taxation system within their territory.

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