Go back to News
NEWS
Nuno de Oliveira Garcia on DAC7 regarding taxation on transactions made through digital platforms | Observador
Nuno de Oliveira Garcia, coordinating partner of the tax area of the Lisbon office, answers a few questions for Observador regarding the changes that DAC7 brings regarding taxation on transactions made through digital platforms. “This directive is part of a set of initiatives aimed at combating fraud and tax evasion.”
It also states that “The cooperation between the different European tax entities that will try to understand who is evading taxation on transactions made online, is an “unstoppable movement”, he says, recalling that the DAC7 is already the seventh amendment to the administrative cooperation directive.
Download the PDF and read the full article.
It also states that “The cooperation between the different European tax entities that will try to understand who is evading taxation on transactions made online, is an “unstoppable movement”, he says, recalling that the DAC7 is already the seventh amendment to the administrative cooperation directive.
Download the PDF and read the full article.
Lawyer mentioned
Nuno de Oliveira Garcia – Partner
Press contact

Sandra Cuesta
Director of Business Development, Marketing and Communications

Sandra Cuesta
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
PUBLICATION
¡NEW!
Pharma & Healthcare No. 43
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
PUBLICATION
¡NEW!
Payment period and accrual of late payment interest in public contracts: latest controversial Supreme Court ruling
Supreme Court Judgment no. 5938/2024, which confirms its doctrine on the payment period and the accrual of late payment interest in public contracts, is examined. This doctrine, which establishes a general 60-day period, raises doubts as to its compatibility with Directive 2011/7/EU and with the CJEU’s case law.
PUBLICATION
02 Apr, 2025
Supreme Court judgment on the Campelo wind farm: does it clear the path for wind energy in Galicia?
Supreme Court Judgment no. 316/2025 marks a turning point in the intense litigation surrounding wind energy projects in Galicia. While confirming its doctrine on the public consultation procedure, the Supreme Court clarifies that the fact that several wind farms share evacuation infrastructure does not, in and of itself, establish the existence of a single project for environmental purposes, contrary to what was previously held by the Galician High Court of Justice.
PUBLICATION
01 Apr, 2025
Professional Purchasers of Non-Performing Credit: the new Law is ahead
The content of the Directive on credit servicers and credit purchasers, only of non-performing credit (NPC), has been transposed into Spanish law more than a year late. The Bill introduces the administrative regime for credit servicers and amends, among others, the Consumer Credit Act and the Real Estate Credit Agreements Act.
PUBLICATION
27 Mar, 2025
The notion of ‘pharmacological action’ in the legal concept of medicinal product
A look at the judgment of the Court of Justice in Case C-589/23, Cassella-med and MCM Klosterfrau, ECLI:EU:C:2025:173.
PUBLICATION
25 Mar, 2025
A first ranking mortgage does not prevent a creditor from accelerating loan maturity due to debtor insolvency
If the creditor has a secured claim (even if the debt is covered by the "value of the security", i.e. the claim is in the money), the debtor cannot avoid the effects of the to-term forfeiture by appealing to the existence of that security because the guarantee referred to in Article 1129(1) of the Civil Code (avoiding to-term forfeiture) must then be another additional guarantee.
PUBLICATION
25 Mar, 2025
La existencia de una hipoteca de primer rango no impide que el acreedor pueda declarar el vencimiento anticipado del plazo por insolvencia sobrevenida del deudor
Si el acreedor goza de una garantía real para la seguridad de su crédito (incluso si la deuda está cubierta por el «valor de la garantía», es decir, que el crédito está in the money), el deudor no puede evitar los efectos de la pérdida del plazo apelando a la existencia de aquella garantía real porque la garantía a que se refiere el artículo 1129.1.º del Código Civil (evitadora de la pérdida del plazo) deberá ser entonces otra garantía suplementaria.
PUBLICATION
21 Mar, 2025
Tax treatment of exemptions under the Public Service of Justice (Efficiency Measures) Act
Here follows a critical analysis of the changes made by the Public Service of Justice (Efficiency Measures) Act to the regulation of three of the exemptions provided for in Article 7 of the Personal Income Tax Act that seek to favour the implementation and promotion of non-court appropriate dispute resolution procedures.
PUBLICATION
20 Mar, 2025
Use of environmental claims in advertising: the Iberdrola v. Repsol case
Santander Companies Court No. 2 Judgment no. 12/2025 of 21 February, which is not conclusive, is analysed.