CJEU - Recent Developments in Value Added Tax 2022

S. VIIList of Authors

Marcos Álvarez Suso

Marcos Álvarez Suso has participated as a teacher/lecturer/Spanish delegate at different seminars, conferences, and technical assistances, both national and international (OECD, EU WP Council group, FISCALIS EU program, Interamerican Bank of Development, IMF, IOTA, Saudi Arabia, Vietnam, Uganda) and for both public entities (Spanish School for Tax Studies) and private companies, law firms, and universities. In 2020, he was chosen by the OECD as one of the seven external world VAT experts assisting in the production of the Toolkit for the VAT in the digital economy for Latin America. In 2021/22, he was appointed by the CIAT and IDB to assist the tax authorities of Panamá, Dominican Republic, and Argentina in the implementation of the VAT to the digital economy. In 1995, he joined the Spanish Tax Administration. Since then, he has been working in different offices of tax administrations in Barcelona and Madrid in the following areas: Combating tax crimes, tax auditing, member of the regional administrative tax court in Madrid, tax collection, and especially the VAT. In the course of these tasks, he headed the Deputy Direction for Legal Assistance in ...