Uncategorized ES: Difference in the concept of establishment for VAT taxpayer purposes and for non-established VAT refund procedure purposes. Decision from the Economic-Administrative Court 11 June 201521 views1 min read Diferencia en el concepto de establecido a efectos de sujeto pasivo del IVA o del procedimiento de recuperación para no establecidos. Sentencia del TEAC Managing indirect tax controversy: Dealing with audits and disputes – EY – Global Cayman Islands – There is no VAT imposed in the Cayman Islands.