Fixed establishmend also deemed to be involved/intervene in case of passive operation

Although the regulatory provision ‘concerns only active transactions, there are no obstacles to a mirror reading of the same in relation to passive transactions carried out by the building organization”.
Therefore, the Italian branch also assumes an active role with respect to the purchase of gas, ‘during” the passive operation, since the latter also has the character of a continuing operation.
As a result of this reconstruction, the purchase is to be considered directly charged to the Italian permanent establishment, which is required to apply the reverse charge mechanism.