| Gonzalo Lorenzo | 195 Comments | Customs, Environmental Taxes, Excise Duties

Ministerial Order regulating the excise duty on non-reusable plastic packaging is published

Order HFP/1314/2022 has been published today in the Spanish Official Gazette, approving form 592 (Self-settlement of the excise duty on non-reusable plastic containers) and form A22 (Request for refund of the excise duty on non-reusable plastic containers), the form and procedure for its submission are determined, and the registration in the Territorial Registry, the keeping of accounts and the submission of the stock record book are regulated (hereinafter, the "Order"), with entry into force on January 1, 2023.

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| Gonzalo Lorenzo | 6,010 Comments | Customs, Excise Duties, VAT

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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| Gonzalo Lorenzo | 1,231 Comments | Customs, International Trade

CJEU: Technology developed in the EU should be included in the customs value of goods imported into EU customs territory

On September 10, 2020, the Court of Justice of the European Union has ruled judgment in case C-509/19 (BMW against German Customs Office) by means of which it considers that, to determine the customs value of an imported goods, the economic value of a software developed in the European Union (EU) and free of charge from the buyer (importer) to the seller (exporter) established in a third country, must be added to the transaction value.

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