The most important and recent judgments of the CJEU
Consideri g the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.
This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Marcos Álvarez Suso
Marcos Álvarez Suso has participated as a teacher/lecturer/Spanish delegate at different seminars, conferences, and technical assistances, both national and international (OECD, EU WP Council group, FISCALIS EU program, Interamerican Bank of Development, IMF, IOTA, Saudi Arabia, Vietnam, Uganda) and for both public entities (Spanish School for Tax Studies) and private companies, law firms, and universities. In 2020, he was chosen by the OECD as one of the seven external world VAT experts assisting in the production of the Toolkit for the VAT in the digital economy for Latin America. In 2021/22, he was appointed by the CIAT and IDB to assist the tax authorities of Panamá, Dominican Republic, and Argentina in the implementation of the VAT to the digital economy. In 1995, he joined the Spanish Tax Administration. Since then, he has been working in different offices of tax administrations in Barcelona and Madrid in the following areas: Combating tax crimes, tax auditing, member of the regional administrative tax court in Madrid, tax collection, and especially the VAT. In the course of these tasks, he headed the Deputy Direction for Legal Assistance in the Tax Auditing Central Department in Madrid from October 2009 till April 2022.
He has published different articles in Spanish specialized magazines about tax fraud and the VAT (Wolters
