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Noticias

Notas sobre la Sentencia del TS de 20 de junio de 2016 (Caso Dell)

 

Ver RIA

 

En la RIA de esta semana podemos ver esta nota en la que comenta la novedosa y criticable Sentencia del Tribunal Supremo de 20 de junio de 2016, en la que se confirma la posición de la Administración española en la que se confirma la posición de la Administración española al considerar que las denominadas “estructuras de comisionista” generan un establecimiento permanente por los servicios que la filial española (comisionista) presta a su matriz extranjera (comitente) en virtud de un contrato de comisión.

Además, vemos los nuevos modelos de representación de la AEAT, así como nuestra habitual seleccion de jurisprudencia, doctrina y legislación.

 

 

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