Article describing the concept of ‘fixed establishment’ for VAT purposes, based on ECJ case-law.
Source Francisco Javier Sánchez Gallardo
Note from the editors: A ‘Fixed Establishment’ for VAT purposes is not automatically and necessarily the same as a ‘Permanent Establishment’ for Corporate Tax purposes.
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
