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Governmental Tax and Customs Annual Plan for 2022

The Tax and Customs Control Plan (BOE 01/31/2020) has been published with new actions in the audits that will take place during 2022, taking into account the economic recovery, the companies and sectors benefited by the outbreak of COVID- 19, the boom in electronic commerce, the effects of the first anniversary of BREXIT, among other issues with tax impact.
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Tariff classification for 2022

As of January 1, 2022, the tariff classification of the 2022 edition of the Harmonized System (HS) for goods in international trade will apply.
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COVID-19: The EU makes the export of vaccines subject to authorization

From March 13 to June 30, 2021, exports from the EU customs territory of vaccines against Covid-19 will be subject to a prior export authorization.
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Considerations to the Judgment of the CJEU on the IVPEE

This 2021 puts an end to the great unknown raised around the legality of the Tax on the Value of Electricity Production (IVPEE) and the controversy raised since its creation, which led producers and consumers of electricity to challenge the suitability of it.
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