VAT and commissionaire structures: is winter coming?

At the beginning of the year, I drew on the EU VAT Committee’s working paper on VAT and transfer pricing (here) to publish a post summarizing several concerns this issue raises (here). Two months later, the Spanish Central Tax Court published a judgment that confirmed all my fears: the war against commissionaire structures in the direct tax field has VAT casualties, too (judgment of May 24, 2017; read the Spanish version here ). Readers of this blog are well aware of the problems that commissionaire structures cause in the direct tax field. To those who...