New regulations for 2019

Council Implementing Decision (EU) 2019/2244 of 16 December 2019 (OJEU L336/281), authorizing Spain and France to apply a special measure of exception to the provisions of Article 5 of the Directive 2006/112/EC, relating to the common VAT system

On 12/30/2019, Council Implementing Decision (EU) 2019/2244 was published in the OJEU, authorizing Spain and France to apply a special exceptional measure to the provisions of Article 5 of Directive 2006/ 112/EC. As a result of this special measure, the electrical interconnection between Galicia in Spain and Cubnezais in France must be considered to be located 50% in Spain and 50% in France for the purposes of supplies of goods and services, intra-Community acquisitions of goods and the import of goods intended for their construction.

Without the special measure, it would be necessary to determine in relation to each supply or provision whether the place of taxation is in Spain or France, in accordance with the principle of territoriality.

por la que se autoriza a España y Francia a aplicar una medida especial de excepción a lo dispuesto en el artículo 5 de la Directiva 2006/112/CE, relativa al sistema común del IVA. (DOUE,  16-diciembre-2019).(DOUE, 16-diciembre-2019)