5 January 2015

The European Court of Justice (ECJ) released its Judgment on 11 December 2014 about Fiscal Representation in Spain (European Commission vs Kingdom of Spain, Case C-678/11). The ECJ found that the obligation to appoint a Fiscal Representative in Spain went beyond the objectives of ensuring effective tax supervision and the prevention of tax avoidance. Furthermore, it impeded the freedom of insurers to provide insurance business under Freedom of Services and created an additional burden too.
A copy of the Judgment can be found in the documents section at http://curia.europa.eu/. FiscalReps will keep you updated on any developments as soon we hear of these.