11/03/2026 (Agence Europe) – On Wednesday 11 March, the European Commission decided to refer Spain to the Court of Justice of the European Union for failing to transpose two directives relating to value added tax (VAT) into national law. These directives, adopted in 2020 (see EUROPE 12366/3), introduce changes to the VAT rules applicable to small businesses (SMEs) and aim to create a modern, simplified system. Several mandatory provisions must be transposed by the Member States, concerning the place of supply of certain services when they are streamed or made available virtually, and the special scheme applicable to second-hand goods, works of art, collectors’ items and antiques. The Commission considers that Spain’s failure to transpose these provisions entails a risk of double taxation, non-taxation or distortion of competition. (AD)