Once again, the Faculty of Law organised the webinar “Current topics on VAT” as part of the UIC Barcelona-specific Master’s Degree in Taxation Law. Ricardo Álvarez, assistant director general for Excise Tax of the Directorate General of Taxation, participated in this year’s session and reviewed the main developments of Law 31/2022 regarding the Value Added Tax (VAT).

Ricardo Álvarez focused his presentation on the modifications of Law 31/2022 of the General State Budget 2023, on the different taxation rates in VAT, on VAT taxation on self-employed, and on VAT in the Digital Age, the European Commission proposal that will allow countries of the European Union to use technological tools that will improve the current VAT system and thus prevent fraud.

During his presentation, Álvarez also reviewed the adaptation of the new regulations to the existing Community customs regulations, to the modifications in the rules of taxation on electronic commerce and the changes in the B2C operations in which the end user is the consumer.

The session was moderated by Meritxell Yus, partner at Cuatrecasas, and presented by Salvador Durany, director of the UIC Barcelona-specific Master’s Degree in Taxation Law: Planning and Guidance.