Article with comments on the opinion in case C-547/18 (Dong Yang).
“The AG opined that the Polish tax authorities’ approach in considering a dependent but legally autonomous subsidiary as a fixed establishment of a foreign parent company was incorrect in the absence of any abusive practice.”
Source: Deloitte
Latest Posts in "European Union"
- Briefing document & Podcast: ViDA’s Single EU VAT Registration
- VAT Concepts Explained: Chain Transactions/Triangulation
- E-Invoicing in France, Germany, and Italy: Systems, Timelines, and Regulatory Models Compared
- EU Council and Parliament Agree on Major Customs Reform, Introducing Single Data Hub and New Authority
- EU Reaches Historic Agreement on Customs Union Reform, Modernising Rules for E-Commerce and Trade
