COVID-19: The EU prohibits the export of masks and other medical devices

Monday, 16 March 2020 / Published in Customs, International Trade
Starting today and until April 26, the European Union submits for export the authorization of mouth protection masks, gloves and other protective clothing, whether or not they are originated from the EU, in order to guarantee the supply of these goods in the EU single market to deal with the epidemiological spread of COVID-19 in the Member States.

Regulation (EU) 2020/402 of March 14, 2020, making the exportation of certain products subject to the production of an export authorization, lists within Annex I the goods affected by this regulation (protective glasses, masks, gowns, suits and gloves) and the procedure to request the related export license that It will be issued by the authorities of each Member State (within a period of 5 working days -extendable-) , depending on the domestic and  EU community supply and consumption provisions.

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32020R0402&from=ES

The request for authorization for the export of the health goods affected by this measure can be done through electronic means.

From Salinas & Partners, we inform the recurrent export operators of these medical devices that, without the export license that expressly authorizes the exit of these goods from the EU customs territory destined for a third country, the exportation will be prohibited, for the time being, until next April 26.

Coronavirus and Spanish Tax Procedures Underway

Friday, 13 March 2020 / Published in Customs, Excise Duties, VAT
In the framework of the urgent tax measures implemented by the Government of Spain due to the extraordinary situation caused by the Covid-19 coronavirus, the Ministry of Tax has published, on its website, a notice informing taxpayers the extension of the term of the tax procedures that are in progress until an amendment on the tax regulation is published.

https://www.agenciatributaria.es/AEAT.internet/Inicio/_componentes_/_Le_interesa_conocer/ Aviso_importante__ampliacion_de_los_plazos_en_los_procedimientos_tributarios.shtml

In the event that you or your Company is involved in a tax procedure, it will be considered suspended until the Spanish Tax Office issues a new communication.

From Salinas & Partners, we will promptly inform our Clients of any tax communication that may affect both operations and transactions of their business.

Governmental Tax and Customs Annual Plan for 2020

Wednesday, 29 January 2020 / Published in Customs, Excise Duties, VAT
The Spanish Tax Administration has published the Plan Tax and Customs Control (BOE 01/28/2020) with important developments in verification actions taking place during 2020, considering the relevant elements that are weaving the current international environment: Brexit, retaliation measures imposed to the United States, e-commerce, artificial intelligence and data analysis under the Big Data technique, new highly digitized business models, cryptocurrencies and services trade.

EU VAT news in force as from January 1, 2020

Thursday, 26 December 2019 / Published in VAT
On January 1, 2020, the so called “Quick Fixes” of the VAT Action Plan that the Commission has implemented for cross-border trade through Directive (EU) 2018/1910 enter into force.

Free Trade EU-Singapore

Tuesday, 12 November 2019 / Published in Customs, International Trade
In the midst of a protectionist context, the European Union -UE- once again opts for commercial openness and regional market integration by fully ratifying the Free Trade Agreement signed between the EU and Singapore.

Welcome DPU!: New Incoterms® 2020

Wednesday, 09 October 2019 / Published in Customs, International Trade, VAT
There has been much speculation about the disappearance of the international commerce terms (Incoterms®) EXW and DDP, due to the entry into force of the 2020 version, recently published by the International Chamber of Commerce (ICC).

Cross-border sales to individuals

Wednesday, 11 September 2019 / Published in Customs, International Trade, VAT
Council Directive (EU) 2017/2445 establishes new regulations for the purposes of VAT, with effect January 1, 2021, in the treatment of e-commerce in goods, commonly called as distance sales of goods and electronic services rendered to private individuals.

EU General Court rules against countervailing duties for certain iron tubes and pipes

Wednesday, 05 June 2019 / Published in Customs, International Trade
On April 10, 2019, the General Court of the European Union (GCEU) handed down judgment in Case T-300/16, resolving to annul Commission Regulation (EU) 2016/387 of March 17 of 2016, establishing a definitive countervailing duty on imports of malleable iron cast iron tubes originated from India (hereinafter referred to as Regulation 2016/387) purchased from the supplier Jindal Saw Ltd, opening with this, the possibility of recovering the countervailing duty paid.

The Spanish Electricity Tax in hands of the EU Court of Justice

Tuesday, 05 March 2019 / Published in Electricity Tax, Excise Duties
In communion with the operators of the sector and professionals in the field, we expected that what happened last week would happen: the Superior Court of Justice of Valencia (SCJV) has raised a series of questions for the European Union Court of Justice (CJEU) on the possible violation of the Electricity Tax (known as IVPEE for its acronym in Spanish) and of the national law emanating from it (Law 15/2012) on the EU Directives regulating the taxation of energy products, electricity and excise duties, as well as other products of an environmental nature.

Brexit without deal, does it affect me?

Thursday, 07 February 2019 / Published in Excise Duties, International Trade, Sin categoría, VAT
In principle, next March 29, 2019 is the date for no deal of the United Kingdom from the European Union. As of today, the Parliament of the United Kingdom has not ratified the agreements reached between the government of that country and the European Union. If that date arrives with no deal, the exit will have important consequences, from the point of view of indirect taxation (Customs, VAT and Excise Duties), for economic operators both in the EU and in the United Kingdom.