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Problems of applying the Basque Economic Agreement in the Value Added Tax
Wednesday, 11 de April de 2012

The March issue of Tribuna Fiscal features an article by Javier Vicente Matilla, State Tax Inspector, and by Victor Vega Vicente, a law and business administration graduate, which uses some case studies to reveal the distortion occurring in the distribution of the VAT collected between administrations as a result of applying the operations localization rules contained in the Basque Economic Agreement.


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