Uncategorized Fixed establishment even in the absence of own human and technical resources? | KMLZ – KÜFFNER MAUNZ LANGER ZUGMAIER 21 November 201432 views1 min read Fixed establishment even in the absence of own human and technical resources? | KMLZ – KÜFFNER MAUNZ LANGER ZUGMAIER. VAT refund procedure: EU Commission refers Germany to court and VAT Implementation Code to be amended | KMLZ – KÜFFNER MAUNZ LANGER ZUGMAIER Spain to introduce real time VAT reporting in 2017 | Meridian