Go back to News
NEWS
Nuno de Oliveira Garcia on DAC7 regarding taxation on transactions made through digital platforms | Observador
9 June, 2023
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.
Press contact
Director of Business Development, Marketing and Communications
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
2 days ago 
PUBLICATION
¡NEW!
Can a framework agreement lacking an exclusivity or minimum orders clause be discharged by breach?
All cases decided by the Supreme Court and their specific details are discussed. There is no single solution to the problem of terminating a framework supply of services agreement without an exclusivity clause or a minimum purchases obligation.
¡NEW! 
Tax Litigation
¡NEW!
Do purchasers of apartments and premises take on, by way of subrogation, planning obligations arising from a land readjustment procedure?
Whether or not the purchasers of residential apartments and commercial premises take on, by way of subrogation, the planning obligations arising from a land readjustment procedure, has always been a conundrum on account of the economic and social impact that an affirmative answer would have on the end recipients of housing. The Supreme Court has yet to rule on this matter.
¡NEW!
PUBLICATION
08 Apr, 2026
Tax measures contained in Royal Decree-law 7/2026 approving the Comprehensive Plan to Address the Crisis in the Middle East
The package of tax measures included in Royal Decree-law 7/2026, of 20 March, consists of various incentives in the field of direct taxation of individuals and companies to reduce dependence and promote energy savings and efficiency, electric mobility, and support for self-consumption and investment in renewables. Moreover, it includes a set of extraordinary and temporary measures applicable to energy taxation and indirect taxation aimed at reducing the tax burden on products particularly affected by rising prices. Lastly, certain changes are made to various local taxes.
08 Apr, 2026
PUBLICATION
07 Apr, 2026
A complete U-turn on ‘technological strikebreaking’
The Constitutional Court reinstates established doctrine and rejects the possibility for employers to resort to non-routine technical (or human) resources during a strike, where such resources involve minimising, reducing or limiting the effects of the industrial action in keeping the company running.
07 Apr, 2026
PUBLICATION
06 Apr, 2026
Royal Decree-law 7/2026: renewables acceleration areas and the environmental assessment of energy projects
In this paper we outline the changes introduced by Royal Decree-law 7/2026 to the environmental impact assessment procedure: first, through the creation and regulation of renewables acceleration areas (RAAs), wherein renewable energy projects will be exempt from environmental impact assessments, and, second, by modifying certain aspects of the environmental impact assessment for energy generation and storage projects, as well as for transmission and distribution facilities.
06 Apr, 2026
PUBLICATION
31 Mar, 2026
Royal Decree-law 7/2026: electricity grid access and connection measures
The measures related to grid access and connection respond to investor interest in large-scale decarbonization projects, data centres, electric mobility, and energy storage, and aim to reduce the current hoarding of demand-side access.
31 Mar, 2026
PUBLICATION
30 Mar, 2026
Changes to the administrative milestone system for renewable energy production projects introduced by Royal Decree-law 7/2026
Royal Decree-law 7/2026, of 20 March, approving the Comprehensive Plan to Address the Crisis in the Middle East - published in the Official Journal of Spain on 21 March - introduces significant changes to the regulation of the electricity sector. Although it needs to be ratified by Parliament, generally speaking it came into force on the day of its publication.
30 Mar, 2026
PUBLICATION
27 Mar, 2026
Limitation period of an insurer’s recourse claim against construction agents distinct from the insured under the Spanish Building (Unified Regulation) Act
Despite its logic and simplicity, Article 18 of the Building (Unified Regulation) Act continues to give rise to interpretative problems in higher court case law. It has not quite found its place alongside Article 1145 of the Civil Code and Article 43 of the Insurance Contracts Act.
27 Mar, 2026
PUBLICATION
26 Mar, 2026
Royal Decree-law 7/2026: measures in support of electro-intensive consumers
Reduced connection charges for electro-intensive consumers and the Fund for the Promotion of Industrial Decarbonization will help improve the industrial sector's competitiveness in the current economic climate.
26 Mar, 2026