FMFernando Matesanz

1. Article · Sep 8, 2026 · Fernando Matesanz

   Going concern transfers: General Court clarifies VAT consequences of retaining business premises (opens the original)

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   The transfer of a business or of an independent part of a business is one of the most common transactions in commercial practice. From a VAT perspective, such transactions may fall within the scope of Article 19 of the EU VAT Directive, under which the transfer of a totality of assets is not regarded as a supply of goods and is therefore outside the scope of VAT. Business reality, however, is rarely straightforward. It is common for the transferor to retain ownership of the property from which t

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2. Article · Jul 6, 2026 · Fernando Matesanz

   ViDA and the uncertain future of national digital reporting systems (opens the original)

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   The adoption of ViDA (Council Directive (EU) 2025/516) represents a fundamental shift in the way national digital reporting obligations for VAT purposes should be understood from July 1 2030. Over recent years, many EU member states have designed, implemented, or announced national e-invoicing systems, transaction-based reporting obligations, and real-time reporting mechanisms with legitimate objectives, including improving tax control, combating VAT fraud, and modernising the relationship betwe

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