VATupdate

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The EC will explain the concepts from the VAT Directive. Does this mean the end of disputes over the place of taxation?

Member States will no longer argue over how to understand the definition of a fixed establishment or other concepts in the VAT Directive. The European Commission will explain this.
Most likely, it will do so in the regulations (this is not yet known). Tax authorities in Poland and in other EU countries will have to comply with them. This is assumed by the draft amendment to the EU VAT directive published in December.

Source: gazetaprawna.pl

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